Unless otherwise provided, whenever notice is required to be given, the notice is to be served not less than seven (7) calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator. For the purposes of this chapter, it shall be assumed that service is given three (3) calendar days after notice is sent as prescribed below. The notice shall be sent by the local tax administrator as follows:
A. First class or express mail, or overnight mail, addressed to the persons concerned at the persons' last known address, or
B. Personal service or delivery. (Ord. 1896, 2-20-2001)