(2) The notice shall be mailed to the last-known address of the person or company.
(3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department.
(4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section. [2007 c.616 §2; 2011 c.204 §5]