§ 12.05.070. Responsibility of persons subject to taxation to keep current address on file.

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It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the municipality to file with the office of the assessor the address where he will receive notices, bills or other correspondence regarding taxation. No person shall be excused from paying taxes or penalties thereon for the reason that he did not receive a tax notice, bill or any other correspondence due to an improper mailing of an assessment notice, billings or other correspondence.

                    
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