The notice of abandonment required to be given to the surface owner by section 82-10-401 , MCA, shall be mailed to said surface owner or owners at their address as shown by the last completed assessment roll in the office of the county assessor of the county in which the land is located. The notice shall be deemed complete when deposited in the U.S. mail with proper postage affixed. The regulation shall not be applicable to a dry hole drilled for any purpose whatsoever as such situation is covered by other regulations of this board.