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This entry was published on 2014-09-22
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Collection of fines, civil penalties, rent, rates, taxes, fees, charges and other amounts via the internet
General Municipal (GMU) CHAPTER 24, ARTICLE 2
§ 5-b. Collection of fines, civil penalties, rent, rates, taxes, fees,
charges and other amounts via the internet. 1. The governing board of
any local government, as that term is defined in section ten of this
article, may, by local law, ordinance or resolution, determine that it
is in the public interest and authorize such local government to provide
for the acceptance of penalties, rents, rates, taxes, fees, charges,
revenue, financial obligations or other amounts, including penalties,
special assessments or interest via a municipal internet website or the
website of a third-party vendor that has contracted with the local
government to receive such payments on its behalf. Submission via the
internet may not, however, be required as the sole method for the
collection of fines, civil penalties, rent, rates, taxes, fees, charges
and other amounts. Such payments shall be accepted via the internet in a
manner and condition defined by such local government. Any method used
to receive internet payments shall comply with article three of the
state technology law and any rules and regulations promulgated and
guidelines developed thereunder and, at a minimum must (a) authenticate
the identity of the sender; and (b) ensure the security of the
information transmitted.

2. Any local government authorizing the payment of taxes via the
internet shall provide or direct its vendor to provide a confirmation
page to the taxpayer following the completion of the internet
transaction. Such confirmation page shall include, at least, the

(a) the date the internet transaction was completed and sent by the

(b) the amount paid;

(c) a unique confirmation number; and

(d) a notice advising the taxpayer to print out and retain the
confirmation page as his or her receipt.

3. Payments received via the internet shall be considered received by
the appropriate officer and paid by the taxpayer at the time the
internet transaction is completed and sent by the taxpayer.

4. The underlying debt, lien, obligation, bill, account or other
amount owed to the local government for which payment by internet is
accepted by the local government shall not be expunged, cancelled,
released, discharged or satisfied, and any receipt or other evidence of
payment shall be deemed conditional, until the local government has
received final and unconditional payment of the full amount due.

5. The governing board, in enacting a local law, ordinance or
resolution pursuant to this section, shall designate which of its
officers, charged with the duty of collecting or receiving moneys on
behalf of the local government, shall be authorized to accept such
payments via the internet.

6. The state comptroller shall issue such guidelines as he or she
deems appropriate governing the use of third-party vendors for this
purpose. Any local government contracting with a third-party vendor for
this purpose shall follow the guidelines issued by the state