Tax assessment - Notice requirements.
San José Municipal Code § 4.66.570
in effect4.66.570 - Tax assessment - Notice requirements.
The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the business tax certificate issued under Chapter 4.76 or to such other address as he or she shall register with the director for the purpose of receiving notices provided under this chapter; or, should the person have no business tax certificate issued and should the person have no address registered with the director for such purpose, then to such person's last known address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail.
(Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.66CABUTA_PT4ADEN_4.66.570TAASOTREFetched: 11/1/2026