2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1330 - Enforcement of taxes in districts other than city school districts.

 
    §  1330.  Enforcement  of  taxes  in  districts other than city school
  districts. 1. In any school district other than a city school  district,
  if  any  taxes  remain  unpaid  at  the  time  the collecting officer is
  required by law to return his warrant, he shall  be  credited  with  the
  amount  thereof,  including  the balance of the amount of taxes which an
  owner of real property has elected to pay in  installments  pursuant  to
  section  thirteen  hundred  forty  of this chapter, upon delivery to the
  school authorities  of  the  tax  roll  and  warrant  and  a  statement,
  subscribed  and  affirmed by him as true under the penalties of perjury,
  of such unpaid taxes, containing a description of the real property upon
  which such taxes  remain  unpaid.  A  collecting  officer  who  received
  compensation  in lieu of fees shall include in such statement the amount
  of interest on such unpaid taxes, except that no such interest shall  be
  added  by  the collecting officer to the balance of taxes which an owner
  of real property has elected to pay in installments pursuant to  section
  thirteen hundred forty of this chapter.
    2.  Upon  receiving  such  statement  from the collecting officer, the
  school authorities shall compare it with the original school  tax  roll,
  and  if  they  find  it  to be correct, they shall add to such statement
  their certificate to the effect that they  have  compared  it  with  the
  original  school  tax  roll  and  found  it  to  be  correct,  and shall
  immediately transmit the statement and certificate to the  treasurer  of
  the  county.  Such statement and certificate shall be transmitted to the
  county treasurer so that the same shall be received  by  him  not  later
  than the fifteenth day of November following the levy of the tax.
    3. Within fifteen days after any school tax roll and warrant have been
  returned  by  a collecting officer to the school authorities, they shall
  deliver the same to the school district clerk. The school district clerk
  shall file the same in his office; provided,  however,  that  in  school
  districts under the jurisdiction of a district superintendent of schools
  the  school  authorities  shall deliver such school tax roll and warrant
  after its return by a collecting officer to the district  superintendent
  who  in  turn shall deliver the same to the school district clerk, on or
  before July first of  each  year.    Any  school  tax  rolls  previously
  delivered to and filed by a town clerk shall be turned over to and filed
  by  the  school  district  clerk. A copy of the school tax roll shall be
  permanently retained as a public record.
    4. The county treasurer shall, on or before the  first  day  of  April
  following  the  receipt  of the statement and certificate as provided in
  subdivision two of this section, pay to the officer charged by law  with
  the  custody  of  school  district moneys, the amount of returned unpaid
  school taxes, not including the amount of taxes paid pursuant to section
  thirteen hundred forty-two of this chapter.
    5. Such statement and certificate shall be transmitted by  the  county
  treasurer  to  the  board  of supervisors, who shall cause the amount of
  such unpaid taxes with seven per centum of the amount of  principal  and
  interest in addition thereto, to be relevied upon the real property upon
  which  the  same were imposed, except that in a school district in which
  there is a resolution in effect pursuant  to  section  thirteen  hundred
  thirty-six or section thirteen hundred thirty-seven of this chapter, the
  amount  of  taxes  which an owner of real property has elected to pay in
  installments pursuant to section thirteen hundred forty of this  chapter
  shall  not  be  relevied  at  such time, but the amount of such taxes as
  shall  have  remained  unpaid  after  the  date  upon  which  the   last
  installment  was  due,  including  the  seven  per centum as hereinabove
  provided, shall be relevied at the  annual  levy  for  county  and  town
  purposes following such last due date. When collected, the same shall be

  returned  to the county treasurer to reimburse the county for the amount
  so advanced, with the expenses of collection.
    6.  Any  person  whose real property is included in any such statement
  may pay the amount of taxes levied thereon, with five per  centum  added
  thereto,  to  the  county  treasurer,  at  any  time before the board of
  supervisors shall have directed the  same  to  be  relevied,  except  as
  otherwise  provided  in  subdivision  two  of  section  thirteen hundred
  twenty-eight of this chapter in relation to the payment of  interest  in
  lieu of such five per centum.
    7.  The  same  proceedings  in  all  respects  shall  be  had  for the
  collection of the amount so directed  to  be  raised  by  the  board  of
  supervisors as are provided by law in relation to the county taxes.