Within 30 days after the effective date of the ordinance of formation levying a special tax, the director of budget and fiscal services shall notify all owners of parcels of land subject to the special tax. Notices shall be sent by certified mail or registered mail with request for return receipt. Each of the notices shall set forth the amount of the special tax levied, the rate and method of apportionment of the special tax, and the date when the special tax is due. Failure to give or receive such notice to or by any landowner shall not affect the validity of the special tax nor entitle the landowner to an extension of time within which to pay the special tax.
(1990 Code, Ch. 34, Art. 3, § 34-3.9) (Added by Ord. 96-18; Am. Ord. 00-22)