2006 New York Code - Collection Of Fines, Civil Penalties, Rent, Rates, Taxes, Fees, Charges And Other Amounts Via The Internet.

 
    § 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.
  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 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 internet 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.
    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.