3-4-040  Notice.
   A.   Unless otherwise provided, whenever the department or the comptroller is required to give notice under this chapter, or under any tax ordinance, notice may be given by: (1) first class, express or priority mail, registered or certified mail (with or without return receipt requested), or overnight carrier any of which shall be addressed to the person concerned at the person's last known address or, if the person is not a natural individual, addressed to the person concerned at the address identified as the address of the person's registered agent, officer, partner or other agent or (2) personal service on the person, or if the person is not a natural individual, on the person's registered agent, officer, partner or other agent.
   B.   Unless otherwise provided, whenever notice is required to be given, it shall be given not less than seven calendar days prior to the day fixed for any hearing or the doing of any act by comptroller, the department, or any agent or employee of the department.
   C.   Any person who is entitled to notice under this chapter, or under any tax ordinance, who, after due diligence, cannot be located by the department shall be deemed to appoint the city clerk as his or her agent for the service of notice or process in any matter arising under this chapter or under any tax ordinance. Notice or process shall be served by the department on the city clerk by leaving at the office of the city clerk, at least 15 days prior to the event specified in the notice, a true and certified copy thereof, and by sending to the person by registered or certified mail, postage prepaid, a like and true certified copy, with an endorsement thereon of service on the city clerk, addressed to the person's last known address. Service of notice or process in this manner shall have the same force and validity as if served on the person personally.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)