36-2-5   LATE PAYMENT.
   Any notice, payment, remittance or other filing required to be made to the Village pursuant to any tax ordinance shall be considered late unless it is:
   (A)   physically received by the Village on or before the due date, or
   (B)   received in an envelope or other container displaying a valid, readable U.S. postmark dated on or before the due date, properly addressed to the Village, with adequate postage prepaid.