2015 New York Laws
EDN - Education
Title 5 - TAXATION AND FINANCIAL ADMINISTRATION
Article 73 - APPORTIONMENT OF PUBLIC MONEYS
Part 1 - (3601 - 3613) GENERAL PROVISIONS
3609-G - Moneys apportioned to school districts for reimbursement of article twenty-three of the tax law payments commencing in the 2009-2010 school year.

  3609-g. Moneys apportioned to school districts for reimbursement of
  article twenty-three of the tax law payments commencing in the 2009-2010
  school year. Notwithstanding any other provision of law to the contrary,
  school districts shall be  reimbursed  for  payments  made  pursuant  to
  article twenty-three of the tax law pursuant to this section.
1.  Definition.  As  used  in this section the following term shall be
  defined as  follows:  "School  district"  shall  mean  a  public  school
  district  and shall not include a special act school district as defined
  in section four thousand one of this chapter.
2. Prescribed payments. On or after the first business day of June  of
  each  school  year,  commencing  June  first, two thousand ten, a school
  district shall be paid an amount equal to one  hundred  percent  of  the
  payments  made  by  a school district on or after May first of the prior
  school year and before May first of  the  current  school  year  to  the
  commissioner of taxation and finance pursuant to article twenty-three of
  the  tax  law. No payment may be made pursuant to this subdivision until
  such amount for each school district is certified by the commissioner of
  taxation  and  finance  and  transmitted  to  the   commissioner.   Such
  certification  shall  be  made  on  or  before May thirty-first so as to
  facilitate payments to be made pursuant to this section.
3. (a) Moneys paid pursuant to this section shall be  payable  to  the
  treasurer  of each city school district, and the treasurer of each union
  free school district and of each central school  district  and  of  each
  other  school  district,  if  there  be  a  treasurer,  otherwise to the
  collector or other disbursing officer of such district, who shall  apply
  for and receive the same as soon as payable.
(b)  In  the  case  of  city  school  districts of the cities with one
  hundred twenty-five thousand inhabitants  or  more,  any  payment  which
  pursuant  to this section is required to be made to the treasurer of the
  city  school  district,  shall  be  made  to  the  city   treasurer   or
  chamberlain.
4.  Any payment to a school district pursuant to this section shall be
  general receipts of the district and may be used for any lawful  purpose
  of the district.
5.  It  is the intent of the governor to submit and the legislature to
  enact for each fiscal year after the two thousand nine--two thousand ten
  fiscal year in an annual budget bill an appropriation in the  amount  to
  be paid to school districts pursuant to this section.