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

 
    § 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 may, by resolution in any year during which a flood or other
  natural  disaster  occurs  in  the six months preceding the due date for
  school taxes, provide that every tax in excess of fifty  dollars  levied
  by  the board pursuant to law may be paid in installments in amounts and
  dates specified in the resolution. Such resolution shall apply only  for
  one   year;  provided  that  nothing  shall  preclude  the  adoption  of
  additional such authorizations if subsequent disasters occur.
    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  taxes.  The
  collecting officer shall be in attendance to receive the 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 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  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
  thirteen  hundred  thirty or section thirteen hundred thirty-two of this
  article, as applicable.
    5. A school district is authorized to refund to taxpayers any portions
  previously paid by taxpayers if the school board adopts a resolution  to
  that  effect, which establishes an installment payment schedule. If such
  resolution is adopted, then any taxpayer having paid all or a portion of
  their tax payment shall be entitled to such refund upon entering into an
  agreement with the school  district  for  the  payment  of  their  taxes
  according  to  the  schedule  adopted by the school district. Any unpaid
  taxes shall be timely paid if the payment otherwise  comports  with  the
  resolution schedule adopted by the school district.