(a) In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest.
(b) The Department, supervisor, or property tax assessment appeal board shall send the notices and orders requested under subsection (a) of this section to the address specified by the party in interest by:
(1) mail; or
(2) e–mail, if the recipient has provided an e–mail address to the Department and requested to receive the notices and orders by e–mail.
(c) A person is not required to submit a written request under subsection (a) of this section to appeal under this subtitle.