(b) The director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by § 8-3.2, to all known persons assessed for real property taxes for such year, respectively, or to their agents, tax bills demanding payment of taxes due from each such person respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on such person’s part to receive, or failure on the part of the director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at such person’s last known address or place of residence. Whenever any bill covers taxes for any real property owned, as joint tenants or as tenants in common or otherwise, by more than one person, the bill may be sent to any one co-owner and upon written request shall be sent to each known co-owner but shall, in any event, demand the full amount of the taxes due upon such real property.
(Sec. 8-3.1, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 3, § 8-3.1) (Am. Ords. 92-124, 10-9)