Any notice or order required by this chapter to be mailed to any taxpayer shall be sent by mail, addressed to the address of the taxpayer as shown by the records of the city, or if no such address is shown, to such address as the treasurer is able to ascertain by reasonable effort. Failure of the taxpayer to receive such notice or order mailed shall not release the taxpayer from any tax or any increases or penalties thereon. (Ord. 814 § 15, 1976).