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.
(`92 Code, § 36-5-5) (Ord. 00-28, passed 12-20-00)