Section 925-C. Payment of real property taxes via the internet  


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  • 1.
      Notwithstanding any contrary  provision  of  this  chapter,  or  of  any
      general,  special  or  local  law,  code  or charter, if payment for the
      amount of any taxes on real property, accompanied by sufficient language
      to identify the property and tax levy, is  received  via  the  internet,
      such  payment is considered received by the appropriate officer and paid
      by the taxpayer at the time the internet transaction  is  completed  and
      sent by the taxpayer.
        2.  Any  local  government  authorizing  the  payment of taxes via the
      internet pursuant to section five-b of the general municipal  law  shall
      provide  a confirmation page to the taxpayer following the completion of
      the internet transaction.  Such  confirmation  page  shall  include,  at
      least, the following:
        (a)  the  date the transaction was completed and sent by the taxpayer;
      and
        (b) a notice to the taxpayer to print out and retain the  confirmation
      page as his or her receipt.