(A) Any required notice is considered served by:
(1) Personal delivery to the owner or party entitled to notice; or
(2) Sending the notice by first-class mail through the United States Postal Service to the last known address of the owner or party entitled to notice, or the address shown in the real estate tax records of the county. Notice is deemed given when personally delivered or deposited with the United States Postal Service.
(B) For multiple owners, any required notice shall be served personally or mailed to the owner or person who is shown by the records of the county or the state as the designated or responsible party to whom real property tax notices or tax related documents are to be sent.
(Ord. 21-031918, passed 3-19-2018)