Mailed documents count as filed on the postmark date

(a) General Rule. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the County which is: (1) Transmitted through the United States mail, shall be deemed filed and received by the County on the postmarked date stamped upon the envelope or other appropriate wrapper containing it. (2) Mailed but not received by the County or where received and the postmarked date is illegible, erroneous, or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the nonreceipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the County a duplicate within thirty days after written notification is given to the sender by the County of its nonreceipt of the report, tax return, statement, remittance, or other document. (b) Registered Mail, Certified Mail, Certificate of Mailing. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States Postal Service of the registration, certification, or certificate shall REAL PROPERTY TAXES § 19-6 be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was delivered to the director of finance, and the date of registration, certification, or certificate shall be deemed the postmarked date.