Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing mailed not less than seven calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator. 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. 1904 § 4, 2001)