US Laws, Codes, Statutes & Cases

 
    §  3-306.1 Property of city outside the city limits; payment of taxes.
  a.   The assessing  officers  of  any  town,  village,  city  or  school
  district,  other  than  the  city of New York, in which is situated real
  property owned by the city and liable to taxation,  shall  give  written
  notice  to  the  comptroller of the city of New York, at least two weeks
  prior to the date fixed for hearing objections to  assessments  made  by
  them,  of  the  valuation of such property assessed against the city, in
  the assessment-list then to be  reviewed,  and  of  the  amount  of  any
  increase of valuation proposed to be assessed against the city for or on
  account  of said property above the last assessed valuation thereof, and
  the time and place at which  complaints  in  relation  thereto  will  be
  heard.
    b.  It  shall be the duty of the several school tax collectors in each
  school district, and the officers authorized to collect taxes, including
  road and highway taxes in each town in this state  in  which  lands  are
  owned  by  the  city  of New York, within five days after the receipt by
  such collector of any and every tax or assessment-roll  of  his  or  her
  town  or district, to prepare and deliver to the county treasurer of the
  county in which such town or district, or the greater part  thereof,  is
  situated, a statement showing the assessment against such city appearing
  on such roll, and the taxes against such city.
    c.  Each  county  treasurer receiving such statement shall immediately
  thereafter notify the comptroller of such city of the amount of taxes so
  levied and assessed, and within thirty days after the  receipt  of  such
  notice  from such county treasurer, such city may pay the amount of such
  tax or taxes together with such fees  now  authorized  by  law  to  such
  county  treasurer, who is hereby authorized and directed to receive such
  amount and to give proper receipts therefor.
    d. In case such city shall fail to pay such tax or taxes  within  such
  thirty days, it shall be the duty of such county treasurer to notify the
  collector  of  the  school district or town or highway district in which
  such tax or taxes have been assessed, of such failure to pay  such  tax,
  and  upon receipt of such notice, it shall be the duty of such collector
  to collect such unpaid tax in the manner now provided by  law,  together
  with five percent fees thereon.
    e.  The several amounts of tax received by any county treasurer in the
  state under the provisions of this subchapter of  and  from  such  city,
  shall  by  such  county  treasurer be placed to the credit of the school
  district or town or highway district for or on account of which the same
  was levied or assessed, and on demand paid  over  to  the  collector  of
  taxes  for  such  town  or  school district or highway district or other
  proper officer, together with any fees for collection authorized by  law
  and received therewith.
    f.  Nothing  in  this  section contained shall be construed to hinder,
  prevent or prohibit such city from paying such  taxes  directly  to  the
  collectors  or  other  officers  authorized  to receive the same, as now
  provided by law.