§ 1306 — Levy of taxes

New York § 1306

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 13: Special Provisions Relating to School Districts

Text

§ 1306. Levy of taxes. 1. Immediately after a tax shall have been\nvoted by a district meeting for a purpose arising during the current\nschool year, the school authorities shall levy it, make out the school\ntax roll therefor and annex thereto a warrant for its collection. Where\na tax is voted at an annual school meeting for school purposes during\nthe following school year, the school authorities shall prepare the\nschool tax roll therefor and, on or before September first annex thereto\na warrant for its collection. They may at the same time levy two or more\ntaxes so voted, and any taxes they are authorized to raise without such\nvote, and make out one school tax roll and one warrant for the\ncollection of all such taxes. They shall prefix to the school tax roll a\nheading showing for what purpose the different items of the tax are\nlevied unless the tax is raised to meet the appropriations of the annual\nbudget, in which event the tax roll shall show such information.\n 2. The provisions of subdivision one of this section shall apply to\nthe levy of taxes by city school districts for the nineteen hundred\nninety-seven--ninety-eight school year and thereafter, except where such\nprovisions are inconsistent with this subdivision. In city school\ndistricts upon adoption of the budget for the following school year in\naccordance with section twenty-six hundred one-a of the education law,\nand the completion of the necessary assessment rolls of the city, town\nor county, as the case may be, the school authorities shall prepare or\ncause to be prepared a school tax roll for the tax required to be levied\nas stated in such budget. Such authorities shall, not later than ninety\ndays after the beginning of the fiscal year, confirm such school tax\nroll and annex thereto a warrant for the collection of such tax. Except\nas otherwise provided in section thirteen hundred twenty-six or section\nthirteen hundred twenty-seven of this chapter, the collecting officer\nshall be required to return such warrant within ninety days after the\ndate of such confirmation.\n 3. In a school district in which in any fiscal year a resolution\nrequiring supplemental assessment rolls is in effect as provided in\nsection thirteen hundred thirty-five of this chapter, the school\nauthorities shall levy fifty per centum of the amount of taxes required\nto be levied on or before the first day of September, as provided in\nthis section, on the regular school tax roll for such fiscal year, and\nthe remaining fifty per centum on or before the first day of March on\nthe supplemental school tax roll for such fiscal year.\n 4. The warrant for the collection of taxes levied on the supplemental\nschool tax roll shall be annexed thereto on or before the first day of\nMarch and shall contain appropriate directions for the collection of\nsuch taxes within collection periods corresponding to those for the\ncollection of taxes levied on the regular school tax roll. Upon receipt\nof such warrant, the collecting officer shall give notice thereof as\nprovided in section thirteen hundred twenty-two of this chapter, and the\nfees and interest provided in subdivisions one and two of section\nthirteen hundred twenty-eight of this chapter shall apply to the\ncollection of taxes levied on the supplemental school tax roll.\n 5. Notwithstanding any provision of this section requiring annexation\nof a warrant, if a tax roll is prepared in machine readable form only,\nthe annexation requirement shall be deemed satisfied if the warrant is\nfiled as provided in section fifteen hundred eighty-four of this\nchapter.\n