§ 2023-B — Certification of compliance with tax levy limit

§ 2023-b. Certification of compliance with tax levy limit. 1. Upon the\nadoption of the budget of an eligible school district, the chief\nexecutive officer of such school district shall certify to the state\ncomptroller, the commissioner of taxation and finance and the\ncommissioner that the budget so adopted does not exceed the tax levy\nlimit prescribed by section two thousand twenty-three-a of this part.\nSuch certification shall be made in a form and manner prescribed by the\nstate comptroller in consultation with the commissioner of taxation and\nfinance and the commissioner.\n 2. If such a certification has been made and the actual tax levy of\nthe school district exceeds the applicable tax levy limit, the excess\namount shall be placed in reserve and used in the manner prescribed by\nsubdivision five of section two thousand twenty-three-a of this part,\neven if a tax levy in excess of the tax levy limit had been duly\nauthorized for the applicable fiscal year by the school district voters.\n 3. Notwithstanding any provision of law to the contrary, every school\ndistrict that is subject to the provisions of section two thousand\ntwenty-three-a of this part shall report both its proposed budget and\nits adopted budget to the office of the state comptroller and the\ncommissioner at the time and in the manner as they may prescribe,\nwhether or not such budget has been or will be certified as provided by\nthis subdivision.\n