A. The assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out.

B. The assessor may deliver such blank statement in person or may mail the same to each person, owner of or person having in his possession or under his control property subject to assessment within the city, and the assessor shall also include with said blank statement, when so mailed, a notice in writing that said statement must be filled out and returned to the assessor within a certain time as said assessor may prescribe.

C. The mailing of such blank statements, as provided in this section, to such person’s last known post office address shall be considered as a demand upon such person for a statement of the property in his possession or under his control. (Prior code § 6.04.120)