Unless otherwise provided, whenever written notice is mailed it shall be mailed first class or express mail, addressed to the person concerned at the person's last known address not less than 7 calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator. If delivered in person, said notice must be in writing and be delivered not less than 5 calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator.
(Ord. 00-12-1223, passed 12-11-2000)