§ 618. Notice of final assessment of special franchises to owners
thereof. Upon filing the certificate of the final assessment of a
special franchise with an assessing unit, the commissioner shall give
written notice to the special franchise owner, which notice shall
contain the final assessment of such special franchise. Any such notice
with respect to a special franchise assessment in a town shall also
specify the amount thereof in any village in such town. It may be served
on the special franchise owner if a partnership, association or
corporation by mailing a copy thereof to its principal place of
business, and if a person, by mailing a copy thereof to him at his place
of business or last known place of residence.