(A) Notices. Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing, mailed not less than seven calendar days prior to the day fixed for any applicable hearing, audit, or other scheduled act of the Local Tax Administrator. The notice shall be sent by the Local Tax Administrator as follows:
(1) First class or express mail or overnight mail, addressed to the person concerned at the person’s last known address; or
(2) Personal service or delivery.
(Prior Code, § 36-2-4)
(B) Late payment. Any notice, payment, remittance, or other filing required to be made to the city pursuant to any tax ordinance shall be considered late unless it is:
(1) Physically received by the city on or before the due date; or
(2) Received in an envelope or other container displaying a valid, readable U.S. postmark dated on or before the due date, properly addressed to the city, with adequate postage prepaid.
(Prior Code, § 36-2-5)
(C) Payment. Any payment or remittance received for a tax period shall be applied in the following order:
(1) First to the tax due for the applicable period;
(2) Second to the interest due for the applicable period; and
(3) Third to the penalty for the applicable period.
(Prior Code, § 36-2-6)