Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, in a postpaid envelope addressed to such person at the address given in the last return filed by the person pursuant to the provisions of this chapter, or if no return has been filed, then to such address as may be obtainable. The mailing of such 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 chapter by the giving of notice shall commence to run from the date of mailing such notice.
(Ord. 27-1994. Passed 9-27-94.)