All notices required to be given to any person under the provisions of sections 2.7.903
of this part shall be in writing and delivered either in person, or by electronic mail at the provided email address of the taxpayer with a "delivery receipt" or, if mailed, shall be postpaid by certified or registered mail, "Return Receipt Requested", directed to the person at the last known address. This form of delivery shall be sufficient notice for the purpose of this City Tax Code. (1968 Code §3-107; Ord. 76-168; Ord. 85-274; Ord. 01-42; Ord. 23-35)