Richmond |
Code of Ordinances |
Chapter 26. TAXATION |
Article V. LEVY AND COLLECTION OF PROPERTY TAXES |
Division 1. GENERALLY |
§ 26-330. Payments considered received on due date.
(a)
The payment of any tax levied by this article must be received by the Collector as follows to be considered as paid on or before the due date:
(1)
Actual receipt, in person or by mail, by the Collector on or before the due date; or
(2)
Receipt of a remittance by mail bearing a U.S. postmark on or before 12:00 midnight of the due date.
(b)
Whenever the due date of any City tax is a Saturday, Sunday or legal holiday, such payments may be made on the next succeeding business day, without penalty.
(Code 1993, § 27-61; Code 2004, § 98-96)
(Code 1993, § 27-61; Code 2004, § 98-96)