[§231-9.8]  Tax bills.  Each state taxcollector shall mail, postage prepaid, or deliver to all known persons assessedtaxes in the state tax collector's district, tax bills demanding payment oftaxes due from each of them, but no person shall be excused from the payment ofany tax or delinquent penalties thereon by reason of failure on the person'spart to receive such bill.  The bill, if mailed, shall be addressed to theperson concerned at the person's last known address or place of residence. [L1989, c 14, §1(7)]