Payment made in person to the tax collector during city business hours shall be deemed received as of the date of personal delivery. If payment is made by United States mail, the payment shall be deemed received by the date of cancellation by the U.S. Postal Service as reflected on the envelope containing the payment, or in the event such cancellation cannot be determined, the date of receipt by the tax collector’s office. (Ord. 1921 NCS §2 (part), 1993.)