§ 4.76.860. Tax assessment - Notice requirements.  


Latest version.
  • The notice of assessment shall be served upon the person either by handing it to the person, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the business tax certificate issued to the person or to such other address as the person registered with the director for the purpose of receiving notices provided under this chapter; or, should the person have no business tax certificate and should the person have no address registered with the director for such purpose, then to such person's last known address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail.

(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)