(A) Service of process or notice in the manner provided for in this section, under the circumstances specified in this section, shall be of the same force and validity as if served upon the taxpayer or tax collector personally within the village. Proof of the service upon the taxpayer or tax collector through the Village Clerk as his or her agent and by mailing to the last known address of the taxpayer or tax collector may be made in the judicial or administrative proceeding by the affidavit of the Clerk or the Clerk’s duly authorized representative who made the service, with a copy of the process or notice that was so served attached to the affidavit.
(B) Whenever notice is required by this subchapter, the notice may be given by United States registered or certified mail, addressed to the person concerned at his or her last known address. Proof of the mailing shall be sufficient for the purposes of this subchapter. Notice of any hearing provided for by this subchapter shall be given not less than seven days before the day fixed for the hearing. Following the initial contact of a person represented by an attorney, the Clerk shall not contact the person concerned, but shall contact only the attorney representing the person concerned.
(Prior Code, § 35.084) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999