§ 6617. Notice of assessment; assessment corporations. (a) It shall be
the duty of the secretary of every assessment corporation, whenever an
assessment shall have been made by it, to notify, not more than
forty-five days thereafter, every person to which such assessment is
applicable.

(b) Such notice may be given personally, by an agent, or by a written
or printed notice mailed, postage prepaid, to such person's last known
post office address, and shall state the purpose of the assessment, the
sum due from such person, and the time when and to whom payment thereof
is to be made; but such time shall not be more than ninety days from the
date of such notice.