2023 New York Laws › GMU - General Municipal › Article 2 - General Municipal Finances › 5-B - 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 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
following:
(a) the date the internet transaction was completed and  sent  by  the
taxpayer;
(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
comptroller.