It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the Borough to file with the Office of the Borough Assessor the address where that person will receive notices, bills or other correspondence regarding taxation. No person shall be excused from paying taxes, penalties or interest thereon for the reason that they did not receive a tax notice, bill or any other correspondence due to an improper mailing of assessment notice, bills or other correspondence, as a result of that person’s failure to provide a current mailing address. (Ord. 89-052 § 2, 1989. 2004 Code § 3.08.151.)