Notwithstanding any other provision of this Code to the contrary, any payment of any kind or description required or authorized to be paid to the Village pursuant to this Code:
(A) If transmitted through the United States mail, shall be deemed received by the Village on the date shown by the Post Office cancellation mark stamped upon the envelope or other wrapper containing it;
(B) If mailed but not received by the Village, or if received but without a cancellation mark or with the cancellation mark illegible or erroneous, shall be deemed received by the Village on the date it was mailed, but only if the sender establishes by competent evidence that the payment was deposited, properly addressed, in the United States mail on or before the date on which it was due. In cases in which the payment was mailed but not received, the sender must also pay to the Village a duplicate payment within thirty (30) days after written notification is given to the person claiming to have sent the payment, by the Village, of its nonreceipt of the payment. If a payment is sent by United States registered mail, certified mail or certificate of mailing, a record authenticated by the United States Post Office of such registration, certification or certificate shall be considered competent evidence that the payment was mailed. The date of registration, certification or certificate shall be deemed the postmarked date. (Ord. 96-O-19, 11-25-1996)