(A) Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing, and mailed not less than seven calendar days or delivered not less than five calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator.
(B) Any notice may be sent by the local tax administrator as follows:
(1) First class United States mail, express mail or overnight mail, addressed to the persons concerned at the persons' last known address; or
(2) Personal service or delivery.
(Ord. 2001-O-007, passed 1-23-01)