[§231-9.8]  Tax bills.  Each state tax
collector shall mail, postage prepaid, or deliver to all known persons assessed
taxes in the state tax collector's district, tax bills demanding payment of
taxes due from each of them, but no person shall be excused from the payment of
any tax or delinquent penalties thereon by reason of failure on the person's
part to receive such bill.  The bill, if mailed, shall be addressed to the
person concerned at the person's last known address or place of residence. [L
1989, c 14, §1(7)]