2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1326-A - Payment of taxes in installments in certain school districts.

 
    §   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  is
  rescinded, every tax in excess of fifty  dollars  levied  by  the  board
  pursuant  to  law  may be paid in three installments, the first of which
  shall be at least fifty percent of the total  tax  due,  or  such  other
  amount  as  may  be prescribed by such resolution, and shall be paid not
  later than the last day of the one month collection period prescribed by
  subdivision one  of  section  thirteen  hundred  twenty-two  or  section
  thirteen  hundred  twenty-four  of  this article and, provided the first
  installment has been paid, the second shall be at least fifty percent of
  the remainder, or such  other  amount  as  may  be  prescribed  by  such
  resolution,  plus interest at the rate as determined pursuant to section
  nine hundred twenty-four-a of this chapter, and  shall  be  paid  on  or
  before  the date specified in the resolution for the second payment, and
  the third shall be the remainder plus interest at  the  rate  determined
  pursuant to section nine hundred twenty-four-a of this chapter and shall
  be  paid  on  or  before  the  date  specified in the resolution for the
  expiration of the warrant.
    2. When such a resolution is in  effect  in  a  school  district,  the
  collecting  officer  shall be authorized to receive such taxes until the
  date specified in the resolution for the payment of the second and third
  installments of taxes. The collecting officer shall be in attendance  to
  receive  the  second  and third installments of taxes at the same places
  and hours specified for the receipt of the first installment,  at  least
  three  days  in each week for the two weeks preceding the final date for
  payment of the second and third installments.  In  the  event  that  the
  first  installment of any tax is not paid within the time specified, the
  collecting officer may receive the same at any time until the expiration
  of his warrant with interest as  determined  pursuant  to  section  nine
  hundred  twenty-four-a of this chapter for the month of October and each
  month or fraction thereof until paid. The collecting  officer's  warrant
  and notice of receipt thereof shall be conformed in accordance with this
  section.
    3. At the expiration of his warrant, the collecting officer shall make
  a  return  of unpaid taxes in the same manner as provided in section one
  thousand three hundred thirty of this chapter.
    4. An installment program adopted pursuant to this section shall apply
  to all property within the school  district,  unless  it  is  explicitly
  limited to one or more of the following classes of property:
    (a) property which is improved by a one, two or three family structure
  used exclusively for residential purposes;
    (b)  property  which  is exempt from taxation pursuant to section four
  hundred sixty-seven of this chapter; or
    (c) property which is exempt from taxation pursuant  to  section  four
  hundred  fifty-nine of this chapter, or which is owned and occupied by a
  person or persons who qualify as physically disabled  pursuant  to  such
  section.