§ 53-379. Notices to be sent by mail.  


Latest version.
  • All notices or other information required to be given to the taxpayer in writing under the provisions of this article if mailed postpaid to the last known address of the taxpayer, after reasonable inquiry of such address, shall be deemed complete and effective upon and as of the posting of the same in the mails of the United States postal service unless returned within ten (10) days by the United States postal service to the manager. Filing by the taxpayer shall be deemed complete upon mailing to or personal service on the manager of finance.

(Ord. No. 34-12, § 46, 1-9-12)