§ 11-1014 Notices and limitation of time.
AC § 11-1014
a. Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended in a post paid envelope addressed to such person at the address given in the return filed by such person pursuant to the provisions of this chapter or if no return has been filed then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice. b. The provisions of the civil practice law and rules relative to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action by the city taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty provided by this chapter.
