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. . Unless otherwise provided, every notice, the g1v1ng of which by the director is required or authorized, shall be deemed to have been given on the date when the notice was mailed properly addressed to the addressee at his last known address or place of business. (1981, Ord. No. 6l3,sec.16.) Section 19-17. Federal or other tax officials permitted to inspect returns; reciprocal provisions. Notwithstanding the provisions of any law making it unlawful for any person, officer, or employee of the County to make known information imparted by any tax return or permit any tax return to be seen or examined by any person, it shall be lawful to permit a duly accredited tax official of the United States or of any state or territory or the Multistate Tax Commission to inspect any tax return of any taxpayer, or to furnish to such official, commission, or the authorized representative thereof an abstract of the return or supply him with information concerning any item contained in the return or disclosed by the report of any investigation of the return or of the subject matter of the return for tax purposes only. The Multistate Tax Commission may make such information available to a duly accredited tax official of the United States or to a duly accredited tax official of any state or territory, or the authorized representative thereof, for tax purposes only. (1981, Ord. No. 613, sec.17.) Section 19-18. Records open to public. All maps and records compiled, made, obtained, or received by the director any of his subordinates shall be pUblic records, and in case of the death, removal, or resignation of any such officers, shall immediately pass to the care and custody of their respective successors. The information and all maps and records connected with the assessment and collection of taxes under this chapter shall, during business hours, be open to the inspection of the public[.] unless protected from disclosure bv the provisions of the Uniform Information Practices Act. (1981, Ord. No. 6l3,sec.18.) Section 19-19. Evidence, tax records as. In respect of any tax imposed or assessed under this chapter, the administration of which is within the scope of the director's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of paYments and amounts unpaid prepared by or under the authority of the director, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment and that all requirements of law in relation thereto have been complied with. (1981, Ord. No. 613,sec.19.) -10-