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.
Last modified: February 3, 2019