2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1332 - Enforcement of taxes in city school districts.

 
    §  1332.  Enforcement of taxes in city school districts. 1. As used in
  this section the term "city tax  enforcement  officer"  shall  mean  the
  officer  charged by law with enforcing the collection of delinquent city
  taxes.
    2. The collecting officer of each city school district shall make  and
  deliver to the school authorities thereof his statement of unpaid taxes,
  subscribed  and  affirmed by him as true under the penalties of perjury,
  in the same manner and with the same effect as provided  in  subdivision
  one  of section thirteen hundred thirty of this chapter, except that the
  city school district and the collecting officer may agree  to  have  the
  school  tax  roll  remain  in  the  temporary custody of such collecting
  officer until all taxes  listed  therein  have  been  collected.  If  so
  agreed,  the  collecting  officer  shall  furnish an accurate statement,
  subscribed and affirmed by him as true under the penalties  of  perjury,
  of  the total amount received in payment of such taxes, together with an
  itemized statement of all uncollected taxes, in lieu of delivery of  the
  items  required  by  subdivision  one  of  said section thirteen hundred
  thirty.
    3. Upon receiving the statement referred to in subdivision two of this
  section from  the  collecting  officer,  the  school  authorities  shall
  compare  or cause to be compared such statement with the original school
  tax roll, and if it be found to be  correct,  they  shall  add  to  such
  statement their certificate to the effect that they have compared it, or
  caused  it to be compared, with the original school tax roll and that it
  was found to be correct. Within twenty days after  the  receipt  of  any
  such  statement, the school authorities shall transmit the statement and
  certificate as follows:
    (a) If such account pertains solely to unpaid  taxes  levied  on  real
  property   within  the  boundaries  of  the  city,  such  statement  and
  certificate shall be transmitted to the city tax enforcement officer.
    (b) If such statement pertains solely to unpaid taxes levied  on  real
  property  outside  the  boundaries  of  the  city,  such  statement  and
  certificate shall be transmitted to the county treasurer.
    (c) If such statement pertains to unpaid taxes levied on real property
  located both within and outside of  the  boundaries  of  the  city,  the
  statement   and  certificate  shall  be  transmitted  to  the  city  tax
  enforcement  officer  and  certified  copies  thereof  also   shall   be
  transmitted to the county treasurer.
    4.  All  school tax rolls and warrants, within twenty days after their
  return by a collecting officer, shall be filed  in  the  office  of  the
  clerk of the city school district, unless the same have been retained by
  the  tax  enforcement  officer  pursuant  to  agreement,  as provided in
  subdivision two of this section, in which event the  statements  therein
  specified  shall  be filed in the office of the clerk of the city school
  district. Whenever all the taxes shown on any school tax roll have  been
  fully  paid  or discharged, such tax roll shall be placed in the custody
  of the clerk of such city school district. A copy of the school tax roll
  shall be permanently retained as a public record.
    5.  The  city  tax  enforcement  officer  shall  proceed  to   enforce
  collection of such unpaid taxes as were levied upon real property within
  the  boundaries  of  the city in the same manner and at the same time as
  though such unpaid taxes were city taxes, with five per  centum  of  the
  amount of the principal and interest added thereto. The county treasurer
  shall  proceed to enforce collection of such unpaid taxes as were levied
  upon real property outside the boundaries of the city in the same manner
  and at the same time as though such unpaid taxes were county taxes, with
  five per centum of the amount of principal and interest  added  thereto.
  The  city  tax enforcement officer, or the county treasurer, or both, as

  the case may be, shall pay over to the treasurer of the school  district
  at  least  once  each  month all moneys realized from such collection of
  such unpaid taxes,  including  interest,  provided  that  the  city  tax
  enforcement  officer,  or the county treasurer, or both, as the case may
  be, shall retain the  additional  five  per  centum  of  the  amount  of
  principal  and  interest,  which amount shall be paid to the city or the
  county, as the case may be. In the event that the  city  or  the  county
  shall  bid in or shall be deemed to have bid in any real property or tax
  lien at any sale of such property or such tax lien on account of any  of
  such  unpaid  taxes,  or  in  the  event that within two years after the
  return of the statement of unpaid taxes no tax sale on  account  of  any
  such  unpaid  taxes  was held, the city tax enforcement officer or other
  appropriate city officer, or the county treasurer, as the case  may  be,
  shall  pay  over  to  the treasurer of the school district the amount of
  such unpaid taxes, including interest, for which such property  or  such
  tax  lien  was  sold, or would have been sold if a tax sale were held in
  accordance with law, after deducting therefrom the additional  five  per
  centum of the principal of and interest on such unpaid taxes.
    The  provision  of  this subdivision, relating to payment by a city or
  county to the treasurer of a city  school  district  of  the  amount  of
  unpaid  tax, shall not be applicable with respect to unpaid taxes on any
  property during the period the enforcement of  which  is  restrained  or
  prohibited by an order of a court of competent jurisdiction.