Proof of mailing date.

Provides that payment mailed to the county treasurer with metered postage is timely received if: (1) the envelope is properly addressed to the principal office of the county treasurer; (2) the envelope has sufficient metered postage from a meter postage provider approved by the United States Postal Service; (3) the metered postage is affixed to the envelope and bears the actual date of when it was affixed and that date is on or before the due date; and (4) the envelope is received by the county treasurer not later than five business days after the due date. Provides that a taxpayer is subject to a penalty of 5% of the amount of delinquent taxes if a payment to the county treasurer is: (1)…