Whenever a notice is required to be given under this Article, unless different provisions are otherwise specifically made, such notice may be given either by personal delivery to the person to be notified or by deposit in the United States Mail, in sealed envelope postage prepaid, addressed to such person to be notified at his last-known business or residence address as the same appears in the last equalized county assessment roll or to her records pertaining to the matter to which such notice is directed. Service by mail shall be deemed completed at the time of deposit in the United States Mail receptacle is made.