Unless oth­er­wise pro­vid­ed, when­ev­er notice is required to be giv­en, the notice is to be in writ­ing mailed not less than sev­en (7) cal­en­dar days pri­or to the day fixed for any applic­a­ble hear­ing, audit or oth­er sched­uled act of the local tax admin­is­tra­tor.  The notice shall be sent by the local tax admin­is­tra­tor as follows:

(A) First class or express mail, or overnight mail, addressed to the per­sons con­cerned at the per­sons’ last known address, or

(B) Per­son­al ser­vice or delivery.