How mailed documents get their official filing 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 date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it; 2. Mailed but not received by the County, or where received and the cancellation mark 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, receipt of a report, 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 non-receipt 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 be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was delivered to the director or department of finance, and the date of registration, certification, or certificate shall be deemed the postmarked date. (Ord. 1076 § 3 (part), 1980: prior code § 6-1.5)