Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 9. LEVY AND COLLECTION OF TAXES |
Title 3. COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER |
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.