New York Real Property Tax Law Article 13 - SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
- 1300 - Definitions.
As used in this article: 1. The term "city school district" shall mean a school district to which article fifty-one of the education law is...
- 1302 - Use of City, Town or County Assessment Roll.
1. For the purpose of the levy and collection of school taxes, the valuations of real property shall be ascertained from the latest final assessment...
- 1304 - Apportionment of Assessments.
Any person whose real property is assessed upon the school tax roll with the real property of another person as one parcel, may apply to...
- 1306 - Levy of Taxes.
1. Immediately after a tax shall have been voted by a district meeting for a purpose arising during the current school year, the school authorities...
- 1306-a - Effect of School Tax Relief (Star) Exemption Upon School District Taxes; State Aid.
1. Levy of taxes; determination of taxes due. The amount of taxes to be levied for any school year shall be determined without regard to...
- 1308 - Property Subject to Levy.
Except as provided in section thirteen hundred ten of this chapter, school district taxes shall be levied by the school authorities upon all real property...
- 1312 - Tax Lien.
1. School taxes shall become a lien as of the date and hour of the confirmation or final adoption of the school tax roll by...
- 1314 - Equalization in School Districts Located in More Than One City or Town.
1. (a) When a school district is located in more than one city or town, the school authorities thereof may upon their own motion, and...
- 1316 - Alternative School Tax Apportionment.
1. Notwithstanding the provisions of section thirteen hundred fourteen of this article, a school district located in more than one city or town, which includes...
- 1318 - Collecting Officer's Warrant; Delivery Thereof.
1. The warrant of the collecting officer shall be signed by the trustee, or the trustees, or a majority of them, or the board of...
- 1320 - Undertaking of Collecting Officer.
The undertaking or sureties of any collecting officer, given for the faithful performance of his official duties, shall be liable for any moneys received or...
- 1322 - Collecting Officer's Notice in Districts Other Than City School Districts.
1. In each school district other than a city school district, upon the receipt of a warrant for the collection of taxes, the collecting officer...
- 1324 - Collecting Officer's Notice in City School Districts.
Except as otherwise provided in section thirteen hundred twenty-six or section thirteen hundred twenty-seven of this chapter, the collecting officer of a city school district...
- 1325 - Collecting Officer in School District; Third Party Notification Notice.
1. The collecting officer shall further enclose with each statement of taxes described in sections one thousand three hundred twenty-two and one thousand three hundred...
- 1326 - Payment of Taxes in Installments in City School Districts.
1. (a) Notwithstanding any of the provisions of this chapter, the school authorities of a city school district may by resolution duly adopted prior to...
- 1326-a - Payment of Taxes in Installments in Certain School Districts.
1. Notwithstanding any provisions of this chapter or any other general or special law to the contrary, a school district may, by resolution adopted by...
- 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...
- 1327 - Payment of Taxes in Installments in City School Districts by Senior Citizens and Physically Disabled Persons.
1. Notwithstanding any of the provisions of this chapter, the school authorities of a city school district may by resolution duly adopted prior to the...
- 1328 - Collecting Officer's Fees; Interest.
1. Except as otherwise provided in subdivision two of this section and except in city school districts, the collecting officer shall receive for his services...
- 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...
- 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...
- 1334 - Right of Action to Recover Tax.
Whenever any tax payable by any person or corporation named on such school tax roll is not paid within the time specified in the warrant...
- 1335 - Supplemental Assessment Roll of Real Property in a School District Other Than a School District Which is Wholly or Partly Within a City.
1. Request for supplemental assessment roll for school purposes. Notwithstanding any provisions of this chapter or of any other law, on or before the first...
- 1336 - Collection of Taxes in Installments in School Districts Other Than City School Districts; Method of Election; Certification.
1. Notwithstanding any of the provisions of this chapter or any other general, special or local law to the contrary, upon the enactment of a...
- 1338 - Statement of Taxes to Be Mailed.
1. Upon receipt of the tax roll and warrant, the collecting officer shall mail to each owner of property listed thereon, a statement of taxes...
- 1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments.
1. Upon receipt of the statement of taxes, any owner of real property may elect to pay the total amount of the taxes set forth...
- 1342 - Payment by County Treasurer.
Within ten days after the school authorities of a school district, which has adopted the resolution pursuant to section thirteen hundred thirty-six or section thirteen...
Last modified: February 3, 2019