Except as otherwise specified in § 1.04.004 all decisions or notices required to be served by this chapter may be given either by personal delivery to the person to be notified or by deposit in the United States mail, in a sealed envelope, postage prepaid, addressed to such person to be notified at the last known business or residence address as the same appears in the last equalized county assessment roll or as identified in the county records pertaining to the matter. Service by mail shall be deemed completed at the time deposit in the United States mail receptacle is made. Failure to receive any notice specified herein does not affect the validity of proceedings conducted hereunder.
(Ord. 917, § 1(part), 2013)