2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1322 - Collecting officer's notice in districts other than city school districts.

 
    §  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 general  circulation  in  the
  school  district  stating  that  he  has  received such warrant and will
  receive all taxes which may be paid to him within  one  month  from  the
  time of the first publication thereof. Such notice shall be published at
  least  twice  and  for  such  other  times as the school authorities may
  direct; provided, however, that if there is no newspaper having  general
  circulation in such district, such notice shall be posted immediately in
  at  least  twenty public places in such district. The collecting officer
  shall also, upon the receipt of the warrant, mail statements of taxes in
  the same manner as provided in section nine hundred twenty-two  of  this
  chapter  for city and town collecting officers; provided, that where the
  school district has levied a  tax  for  purposes  of  a  public  library
  established  pursuant to section two hundred fifty-five of the education
  law or has levied a tax on behalf of  a  library  district  pursuant  to
  special  act,  the  amount of the taxes attributable to library purposes
  shall be separately  stated  on  each  statement  of  taxes;    provided
  further,  that where the school district is required to levy and collect
  taxes for free association libraries the amount of taxes attributable to
  library purposes shall be stated on a separate line on each statement of
  taxes. Upon resolution duly adopted by the  authorities  of  the  school
  district,  the  collecting  officer  shall cause to be enclosed with the
  statement showing the amount of tax due, a summary of the adopted budget
  and an explanation of the computation of the tax rate.
    2. Such collecting officer shall also cause a like notice to be given,
  either personally or  by  mail,  at  least  twenty  days  prior  to  the
  expiration  of  the  one  month  collection period (a) to the president,
  secretary,  or  other  officer  or  managing  agent  of  any   railroad,
  telegraph,  telephone,  electric,  gas,  water  or pipe line corporation
  liable for taxes on the school tax roll delivered to him and (b) to  all
  non-resident  taxpayers  of  the  school  district  on  such  roll whose
  residence or address may be known to such collecting officer, or may  be
  ascertained  by  him  upon inquiry of the school authorities or clerk of
  the district.
    3. No collecting officer shall be entitled to recover as his fee  from
  any  such  corporation  or  non-resident  taxpayer more than the one per
  centum fee on the taxes levied against the property of such  corporation
  or  non-resident,  unless  the notice provided for in subdivision two of
  this section has been given.