§ 925. Payment of taxes by mail or designated delivery service. 1.
(a)\nNotwithstanding any contrary provision of this chapter, or of any\ngeneral, special or local law, code or charter, if payment for the\namount of any taxes on real property, accompanied by the statement of\nsuch taxes, is enclosed in a postpaid wrapper properly addressed to the\nappropriate collecting officer and is deposited in a post office or\nofficial depository under the exclusive care and custody of the United\nStates postal service, such payment shall, upon delivery, be deemed to\nhave been made to such officer on the date of the United States postmark\non such wrapper. If the postmark does not appear on such wrapper or the\npostmark is illegible such payment shall be deemed to have been made on\nthe date of de
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§ 925. Payment of taxes by mail or designated delivery service. 1. (a)\nNotwithstanding any contrary provision of this chapter, or of any\ngeneral, special or local law, code or charter, if payment for the\namount of any taxes on real property, accompanied by the statement of\nsuch taxes, is enclosed in a postpaid wrapper properly addressed to the\nappropriate collecting officer and is deposited in a post office or\nofficial depository under the exclusive care and custody of the United\nStates postal service, such payment shall, upon delivery, be deemed to\nhave been made to such officer on the date of the United States postmark\non such wrapper. If the postmark does not appear on such wrapper or the\npostmark is illegible such payment shall be deemed to have been made on\nthe date of delivery to such collecting officer. As used in this\nsection, "taxes on real property" includes special ad valorem levies and\nspecial assessments.\n (b) The provisions of this subdivision shall not apply to a payment\nthat has been made electronically pursuant to section five-b of the\ngeneral municipal law, but shall apply to a payment that has been mailed\nvia the United States postal service by a financial institution acting\npursuant to instructions given to it by a taxpayer electronically.\n 2. The provisions of subdivision one of this section shall be\napplicable to a payment delivered by a delivery service designated by\nthe secretary of the treasury of the United States pursuant to section\nseventy-five hundred two of the internal revenue code, subject to any\nwithdrawals and additions made pursuant to subparagraph (A) of paragraph\ntwo of subsection (a) of section six hundred ninety-one of the tax law.\nThe commissioner shall inform each affected municipality of any change\nin designated delivery services.\n 3. Any reference in subdivision one of this section to a United States\npostmark shall be treated as including a reference to any date recorded\nor marked in the manner described in section seventy-five hundred two of\nthe internal revenue code by a designated delivery service.\n 4. The provisions of this subdivision shall not apply in the case of\npostmarks not made by the United States post office or a designated\ndelivery service.\n 5. Notwithstanding the foregoing provisions of this section, in cities\nhaving a population of one million or more, any reference in subdivision\none of this section to the United States post office shall be treated as\nincluding a reference to any delivery service designated by the\nsecretary of the treasury of the United States pursuant to section\nseventy-five hundred two of the internal revenue code and any reference\nin subdivision one of this section to a United States postmark shall be\ntreated as including a reference to any date recorded or marked in the\nmanner described in section seventy-five hundred two of the internal\nrevenue code by a designated delivery service. If the commissioner of\nfinance of any such city finds that any delivery service designated by\nsuch secretary is inadequate for the needs of such city, the\ncommissioner of finance may withdraw such designation for purposes of\nthis title. The commissioner of finance may also designate additional\ndelivery services meeting the criteria of section seventy-five hundred\ntwo of the internal revenue code for purposes of this title, or may\nwithdraw any such designation if the commissioner of finance finds that\na delivery service so designated is inadequate for the needs of the\ncity. Any reference in subdivision one of this section to the United\nStates post office shall be treated as including a reference to any\ndelivery service designated by the commissioner of finance and any\nreference in subdivision one of this section to a United States postmark\nshall be treated as including a reference to any date recorded or marked\nin the manner described in section seventy-five hundred two of the\ninternal revenue code by a delivery service designated by the\ncommissioner of finance.\n