(A) Notices required by this chapter to be provided by the local tax administrator shall be written.
(B) Unless otherwise provided, whenever notice is required by this chapter to be given by the city or local tax administrator, the notice is to be delivered, with a U.S. Postmark of no later than the date which is seven calendar days prior to the date fixed for the applicable hearing, audit, or other scheduled act of the local tax administrator. The notice shall be addressed to the persons concerned at the persons' last known address and sent via Certified United States Mail, return receipt requested, proper postage prepaid.
(Ord. 00-45, passed 1-23-01)