2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1318 - Collecting officer's warrant; delivery thereof.

 
    § 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  further  state  that  except  as
  authorized  or  required by law, such unexpended surplus funds have been
  applied in determining the amount of the school tax levy.  For  the  two
  thousand seven--two thousand eight school year, surplus funds as used in
  this  subdivision  shall  mean  any  operating  funds in excess of three
  percent of the current school year budget, and shall not  include  funds
  properly  retained  under  other  sections  of law. For the two thousand
  eight--two thousand nine school year, and thereafter, surplus  funds  as
  used  in  this  subdivision  shall mean any operating funds in excess of
  four percent of the current school year budget, and  shall  not  include
  funds  properly retained under other sections of law. Such warrant shall
  have the same force and effect  as  a  warrant  issued  by  a  board  of
  supervisors to a collecting officer in a town. The collecting officer to
  whom  it may be delivered for collection shall be thereby authorized and
  required to collect from every person named on such school tax roll  the
  sum  set  opposite his name, or the amount due from any person specified
  therein, in the same manner and with the  same  powers  that  collecting
  officers in towns are authorized to collect taxes levied by the board of
  supervisors.
    2.  A  warrant for the collection of a tax voted by the district shall
  not be delivered to the collecting officer until  the  thirty-first  day
  after  the  tax  was  voted.  A  warrant  for  the  collection  of a tax
  authorized by law without a vote of the district may be delivered to the
  collecting officer whenever the same is completed.
    3. If the sum of money, payable by any person or persons named in such
  school tax rolls, is not paid or collected by such  warrant  within  the
  time  therein  limited, it shall be lawful for the school authorities to
  renew such warrant in respect to  such  delinquent  person  or  persons.
  Whenever  more  than  one renewal of a warrant for the collection of any
  school tax roll  may  become  necessary  in  any  district,  the  school
  authorities may make such further renewal; provided, however, that in no
  event shall such warrant be renewed for a period beyond the time for the
  return  to  the  county  treasurer  as  set  forth in subdivision two of
  section thirteen hundred thirty of this chapter.