Section 11-2715. Notices and limitations of time

a. Any notice authorized or
  required under the provisions of this chapter may be given to the person
  for  whom  it is intended by mailing it in a postpaid envelope addressed
  to such person at the address given in the return filed by  him  or  her
  pursuant to the provisions of this chapter or in any application made by
  him  or  her  or,  if no such return has been filed or application made,
  then to the address of the premises immediately adjoining the vault. The
  mailing  of  a  notice  as  in  this  subdivision  provided,  shall   be
  presumptive  evidence  of  the receipt of the same by the person to whom
  addressed. Any period of time  which  is  determined  according  to  the
  provisions of this chapter by the giving of notice shall commence to run
  from the date of mailing of such notice as in this subdivision provided.
    b. The provisions of the civil practice law and rules or any other law
  relative  to  limitations  of time for the enforcement of a civil remedy
  shall not apply to any  proceeding  or  action  taken  by  the  city  to
  appraise, assess, determine, levy or enforce the collection of any vault
  charge  or penalty provided by this chapter. However, except in the case
  of a wilfully false or fraudulent return with intent to evade the  vault
  charge,  no  assessment  shall be made after the expiration of more than
  three years from the date of such return; provided, however, that  where
  no return has been filed as provided by law, the annual vault charge may
  be assessed at any time.
    c.  Where,  before  the expiration of the period prescribed herein for
  the assessment of an additional vault charge, a person has consented  in
  writing  that  such  period  be  extended, the amount of such additional
  vault charge due may be determined at  any  time  within  such  extended
  period.  The  period  so  extended may be further extended by subsequent
  consents in writing made before the expiration of the extended period.
    d. If any return, claim,  statement,  notice,  application,  or  other
  document  required  to  be  filed,  or  any payment required to be made,
  within a prescribed period or on  or  before  a  prescribed  date  under
  authority of any provision of this chapter is, after such period or such
  date,  delivered  by  United States mail to the commissioner of finance,
  the tax appeals tribunal, bureau, office, officer or person  with  which
  or  with  whom  such document is required to be filed, or to which or to
  whom such payment is required to be made, the date of the United  States
  postmark  stamped  on  the  envelope  shall  be deemed to be the date of
  delivery. This subdivision shall apply only if the postmark  date  falls
  within the prescribed period or on or before the prescribed date for the
  filing  of  such  document,  or  for  making  the payment, including any
  extension granted for such filing or payment, and only if such  document
  or  payment  was  deposited  in  the  mail,  postage  prepaid,  properly
  addressed to the commissioner of  finance,  the  tax  appeals  tribunal,
  bureau,  office,  officer or person with which or with whom the document
  is required to be filed or to which or to whom such payment is  required
  to  be  made.  If any document is sent by United States registered mail,
  such registration shall be prima facie evidence that such  document  was
  delivered  to  the  commissioner  of  finance, the tax appeals tribunal,
  bureau, office, officer or person to which or to whom addressed, and the
  date of registration shall be deemed the postmark date. The commissioner
  of finance and, where relevant, the tax appeals tribunal are  authorized
  to  provide  by  regulation  the  extent  to which the provisions of the
  preceding sentence with respect to prima facie evidence of delivery  and
  the  postmark date shall apply to certified mail. This subdivision shall
  apply in the case of postmarks not made  by  the  United  States  postal
  service  only  if  and  to  the  extent  provided  by  regulation of the
  commissioner of finance or, where relevant, the tax appeals tribunal.

    e. When the last  day  prescribed  under  authority  of  this  chapter
  (including  any  extension  of  time)  for performing any act falls on a
  Saturday, Sunday or legal holiday in the state, the performance of  such
  act shall be considered timely if it is performed on the next succeeding
  day which is not a Saturday, Sunday or legal holiday.