§ 1322 — Collecting officer's notice in districts other than city school districts

§ 1322. Collecting officer's notice in districts other than city\nschool districts. 1. In each school district other than a city school\ndistrict, upon the receipt of a warrant for the collection of taxes, the\ncollecting officer shall cause a notice to be published in a newspaper,\nor two newspapers, if there be two, having general circulation in the\nschool district stating that he has received such warrant and will\nreceive all taxes which may be paid to him within one month from the\ntime of the first publication thereof. Such notice shall be published at\nleast twice and for such other times as the school authorities may\ndirect; provided, however, that if there is no newspaper having general\ncirculation in such district, such notice shall be posted immediately in\nat least twenty public places in such district. The collecting officer\nshall also, upon the receipt of the warrant, mail statements of taxes in\nthe same manner as provided in section nine hundred twenty-two of this\nchapter for city and town collecting officers; provided, that where the\nschool district has levied a tax for purposes of a public library\nestablished pursuant to section two hundred fifty-five of the education\nlaw or has levied a tax on behalf of a library district pursuant to\nspecial act, the amount of the taxes attributable to library purposes\nshall be separately stated on each statement of taxes; provided\nfurther, that where the school district is required to levy and collect\ntaxes for free association libraries the amount of taxes attributable to\nlibrary purposes shall be stated on a separate line on each statement of\ntaxes. Upon resolution duly adopted by the authorities of the school\ndistrict, the collecting officer shall cause to be enclosed with the\nstatement showing the amount of tax due, a summary of the adopted budget\nand an explanation of the computation of the tax rate.\n 2. Such collecting officer shall also cause a like notice to be given,\neither personally or by mail, at least twenty days prior to the\nexpiration of the one month collection period (a) to the president,\nsecretary, or other officer or managing agent of any railroad,\ntelegraph, telephone, electric, gas, water or pipe line corporation\nliable for taxes on the school tax roll delivered to him and (b) to all\nnon-resident taxpayers of the school district on such roll whose\nresidence or address may be known to such collecting officer, or may be\nascertained by him upon inquiry of the school authorities or clerk of\nthe district.\n 3. No collecting officer shall be entitled to recover as his fee from\nany such corporation or non-resident taxpayer more than the one per\ncentum fee on the taxes levied against the property of such corporation\nor non-resident, unless the notice provided for in subdivision two of\nthis section has been given.\n