§ 1318 — Collecting officer's warrant; delivery thereof

§ 1318. Collecting officer's warrant; delivery thereof. 1. The warrant\nof the collecting officer shall be signed by the trustee, or the\ntrustees, or a majority of them, or the board of education or a majority\nthereof. Such warrant shall state the amount of unexpended surplus funds\nin the custody of the board and shall further state that except as\nauthorized or required by law, such unexpended surplus funds have been\napplied in determining the amount of the school tax levy. For the two\nthousand seven--two thousand eight school year, surplus funds as used in\nthis subdivision shall mean any operating funds in excess of three\npercent of the current school year budget, and shall not include funds\nproperly retained under other sections of law. For the two thousand\neight--two thousand nine school year, and thereafter, surplus funds as\nused in this subdivision shall mean any operating funds in excess of\nfour percent of the current school year budget, and shall not include\nfunds properly retained under other sections of law. Such warrant shall\nhave the same force and effect as a warrant issued by a board of\nsupervisors to a collecting officer in a town. The collecting officer to\nwhom it may be delivered for collection shall be thereby authorized and\nrequired to collect from every person named on such school tax roll the\nsum set opposite his name, or the amount due from any person specified\ntherein, in the same manner and with the same powers that collecting\nofficers in towns are authorized to collect taxes levied by the board of\nsupervisors.\n 2. A warrant for the collection of a tax voted by the district shall\nnot be delivered to the collecting officer until the thirty-first day\nafter the tax was voted. A warrant for the collection of a tax\nauthorized by law without a vote of the district may be delivered to the\ncollecting officer whenever the same is completed.\n 3. If the sum of money, payable by any person or persons named in such\nschool tax rolls, is not paid or collected by such warrant within the\ntime therein limited, it shall be lawful for the school authorities to\nrenew such warrant in respect to such delinquent person or persons.\nWhenever more than one renewal of a warrant for the collection of any\nschool tax roll may become necessary in any district, the school\nauthorities may make such further renewal; provided, however, that in no\nevent shall such warrant be renewed for a period beyond the time for the\nreturn to the county treasurer as set forth in subdivision two of\nsection thirteen hundred thirty of this chapter.\n