§ 37.24 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.
(2007 Code, § 36-3-5)