A notice authorized or required under this chapter may be given by mailing the same to the person for whom it is intended, in a postpaid envelope addressed to such person at the address given in the last return filed by him or her pursuant to this chapter, or if no such return has been filed, then to such address as may be obtainable. The mailing of such notice shall be prima-facie evidence of the receipt of the same by the person to whom it was addressed. Any period of time which is determined according to this chapter by the giving of notice shall commence from the date of mailing such notice.
(Ord. 8-1947, passed 11-11-47)