How tax rolls and tax bills are prepared and sent

A. The director shall prepare tax rolls from the assessment lists provided for by section 3.48.135 , showing thereon, in each case, names and addresses of the assessed and amount of taxes which shall be not less than the minimum real property tax as provided for in section 3.48.590 . B. The director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by section 3.48.195 , to all known persons assessed for real property taxes for such year, respectively, tax bills demanding payment of taxes due from each of them respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on his part to receive, or failure on the part of the director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at his last known address or place of residence. Whenever any bill covers taxes for any real property owned, as joint tenants or as tenants in common or otherwise, by more than one person, the bill shall be sent to each known co-owner but shall demand the full amount of the taxes due upon such real property. (Ord. No. 3943, § 2, 2012; Ord. No. 3702, § 2, 2009; Ord. 2444 § 1, 1995; Ord. 1076 § 3 (part), 1980: prior code § 6-1.30)