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It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the municipality to file with the office of the assessor the address where he will receive notices, bills, or other correspondence regarding taxation. No person shall be excused from paying taxes or penalties thereon for the reason that he did not receive a tax notice, bill, or any other correspondence due to an improper mailing of assessment notice, billings, or other correspondence. The owners of mobile homes located within mobile home parks, or on land not owned by the mobile home owner, are not exempted from the requirements of this section, notwithstanding the provisions set forth at KIBC 3.35.040(A)(3). [Ord. FY2015-10 §6, 2015; Ord. FY2014-10 §7, 2014; Ord. 78-21-O §4, 1978. Formerly §3.20.062].