Any notice authorized or required under the provisions of this subchapter may be given by mailing the same to the person for whom it is intended, in a postpaid envelope addressed to the person at the address given in the last return filed by him or her pursuant to the provisions of this subchapter, or to the address as may be obtainable. The mailing of the notice shall be prima facie evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this subchapter by the giving of notice shall commence to run from the date of mailing such notice.
(1995 Code, § 39.12) (Ord. 4-1948, passed 1-19-1948)