2020 New York Laws
EDN - Education
Title 5 - Taxation and Financial Administration
Article 73 - Apportionment of Public Moneys
Part 1 - 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.