Whenever notice to a taxpayer is required by this ordinance it may be given by United States registered, certified or first class mail addressed to the taxpayer's last known address, and in case the taxpayer is a person owning, operating or leasing a building who purchases gas for distribution or resale for use or consumption by tenants or occupants of the building, such notice may be addressed to the taxpayer or the managing agent of such building at the address of the building concerned. Such notice shall be mailed not later than seven days prior to the day fixed for any hearing.
(Prior code § 132-15; Amend Coun. J. 11-14-91, p. 7458)