Chapter 48 PROCEDURE FOR TAXES OR ASSESSMENT FOR LOCAL IMPROVEMENTS.
Section 48-14 HOW NOTICE GIVEN; OBJECTIONS.
The notice may be given by personal service on all persons entitled to such notice,
except (i)
notice to an infant, a mentally incapacitated person or other person under a disability may be
served on his guardian, conservator or committee; (ii) notice to a nonresident may be mailed to
him at his place of residence or served on any agent of his having charge of the property or on
the tenant of the property; or (iii) in any case when the owner is a nonresident or when the
owner's residence is not known, such notice may be given by publication in a newspaper having
general circulation in the Town once a week for four successive weeks. In lieu of such personal
service on the parties or their agents and of such publication, the notice to 0 parties may be given
by publishing the same in a newspaper having general circulation in the Town, once a week for
two successive weeks; the second publication shall be made at least seven days before the parties
are cited to appear. Any landowner wishing to make objections to an assessment or
apportionment may appear in person or by counsel and state such objections.