§ 1300. Definitions. As used in this article: 1. The term “city school district” shall mean a school district to which article fifty-one of the education law is applicable. 2. The term “city” shall mean a city (a) which is co-terminous with a city school district or (b) in which a city school district is […]
§ 1302. Use of city, town or county assessment roll. 1. For the purpose of the levy and collection of school taxes, the valuations of real property shall be ascertained from the latest final assessment roll of the city or town; provided, however, that the school authorities of a city school district of a city […]
§ 1304. Apportionment of assessments. Any person whose real property is assessed upon the school tax roll with the real property of another person as one parcel, may apply to the appropriate assessors for an apportionment of the assessment of such real property. The assessors shall thereafter apportion the assessment and shall notify the school […]
§ 1306. Levy of taxes. 1. Immediately after a tax shall have been voted by a district meeting for a purpose arising during the current school year, the school authorities shall levy it, make out the school tax roll therefor and annex thereto a warrant for its collection. Where a tax is voted at an […]
§ 1306-a. Effect of school tax relief (STAR) exemption upon school district taxes; state aid. 1. Levy of taxes; determination of taxes due. The amount of taxes to be levied for any school year shall be determined without regard to the fact that state aid will be payable pursuant to this section. In addition, the […]
§ 1308. Property subject to levy. Except as provided in section thirteen hundred ten of this chapter, school district taxes shall be levied by the school authorities upon all real property within the boundaries of the district which is not by law exempt from such taxation. Such taxes shall be levied against each parcel of […]
§ 1312. Tax lien. 1. School taxes shall become a lien as of the date and hour of the confirmation or final adoption of the school tax roll by the school authorities. Unpaid interest shall be included in and deemed part of the unpaid tax. Such taxes including such unpaid interest shall remain a lien […]
§ 1314. Equalization in school districts located in more than one city or town. 1. (a) When a school district is located in more than one city or town, the school authorities thereof may upon their own motion, and shall upon the timely written request of three or more persons liable to pay taxes upon […]
§ 1316. Alternative school tax apportionment. 1. Notwithstanding the provisions of section thirteen hundred fourteen of this article, a school district located in more than one city or town, which includes a designated large property, as determined by the commissioner of taxation and finance, may provide by annual resolution, adopted no later than ten days […]
§ 1318. Collecting officer’s warrant; delivery thereof. 1. The warrant of the collecting officer shall be signed by the trustee, or the trustees, or a majority of them, or the board of education or a majority thereof. Such warrant shall state the amount of unexpended surplus funds in the custody of the board and shall […]
§ 1320. Undertaking of collecting officer. The undertaking or sureties of any collecting officer, given for the faithful performance of his official duties, shall be liable for any moneys received or collected on any school tax roll and warrant delivered to such collecting officer.
§ 1322. Collecting officer’s notice in districts other than city school districts. 1. In each school district other than a city school district, upon the receipt of a warrant for the collection of taxes, the collecting officer shall cause a notice to be published in a newspaper, or two newspapers, if there be two, having […]
§ 1324. Collecting officer’s notice in city school districts. Except as otherwise provided in section thirteen hundred twenty-six or section thirteen hundred twenty-seven of this chapter, the collecting officer of a city school district on receipt of a warrant for the collection of taxes, shall cause a notice to be published in a newspaper, or […]
§ 1325. Collecting officer in school district; third party notification notice. 1. The collecting officer shall further enclose with each statement of taxes described in sections one thousand three hundred twenty-two and one thousand three hundred twenty-four of this chapter a notice that any taxpayer who owns residential real property consisting of no more than […]
§ 1326. Payment of taxes in installments in city school districts. 1. (a) Notwithstanding any of the provisions of this chapter, the school authorities of a city school district may by resolution duly adopted prior to the annual tax levy in any year determine that thereafter and until such action be rescinded by the school […]
§ 1326-a. Payment of taxes in installments in certain school districts. 1. Notwithstanding any provisions of this chapter or any other general or special law to the contrary, a school district may, by resolution adopted by a two-thirds vote prior to the levy of taxes in any year, provide that thereafter and until such resolution […]
§ 1326-b. Payment of taxes in installments in certain school districts affected by floods or natural disasters. 1. Notwithstanding any provisions of this chapter or any other general or special law to the contrary, a school district which is wholly or partially contained within a county which has been included in a federal disaster declaration […]
§ 1327. Payment of taxes in installments in city school districts by senior citizens and physically disabled persons. 1. Notwithstanding any of the provisions of this chapter, the school authorities of a city school district may by resolution duly adopted prior to the annual tax levy in any year determine that thereafter and until such […]
§ 1328. Collecting officer’s fees; interest. 1. Except as otherwise provided in subdivision two of this section and except in city school districts, the collecting officer shall receive for his services on all sums paid to him within the one month collection period provided in section thirteen hundred twenty-two of this chapter one per centum, […]
§ 1330. Enforcement of taxes in districts other than city school districts. 1. In any school district other than a city school district, if any taxes remain unpaid at the time the collecting officer is required by law to return his warrant, he shall be credited with the amount thereof, including the balance of the […]
