§ 1328 — Collecting officer's fees; interest

New York § 1328

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

Text

§ 1328. Collecting officer's fees; interest. 1. Except as otherwise\nprovided in subdivision two of this section and except in city school\ndistricts, the collecting officer shall receive for his services on all\nsums paid to him within the one month collection period provided in\nsection thirteen hundred twenty-two of this chapter one per centum, and\nupon all sums collected by him thereafter, five per centum. In case a\nlevy and sale is made by such collecting officer, he shall be entitled\nto traveling expenses at the rate of ten cents per mile to be computed\nfrom the principal school building in such district.\n 2. In a school district in which the collecting officer receives a\nfixed compensation in lieu of fees under the provisions of subdivision\nfour of section twenty-one hundred thirty of the education law, all\ntaxes remaining unpaid after the expiration of the one month period\nprescribed by subdivision one of section thirteen hundred twenty-two of\nthis chapter shall bear interest at the rate as determined pursuant to\nsection nine hundred twenty-four-a of this chapter for such one month\nperiod and for each one month period or part thereof thereafter until\npaid or until the return of the collecting officer's warrant. In the\ncase of a tax paid to the county treasurer under subdivision six of\nsection thirteen hundred thirty of this chapter, before levy, the amount\nof such interest shall be in lieu of the five per centum of the tax\nprovided for in such section, and the amount of such interest shall be\nincluded in and be deemed part of the amount of the unpaid tax for\npurposes of payments to the district from the county treasurer and for\ncomputing the additional percentage to be levied by the board of\nsupervisors, pursuant to subdivisions four and five of section thirteen\nhundred thirty of this chapter. All interest collected by the collecting\nofficer upon school taxes under the provisions of this chapter shall\nbelong to the school district and shall be paid into the school district\nfunds.\n 3. In a city school district all taxes remaining unpaid after the\nexpiration of the one month period stated in section thirteen hundred\ntwenty-four of this chapter shall bear interest at the rate as\ndetermined pursuant to section nine hundred twenty-four-a of this\nchapter for such one month period and for each one month period or part\nthereof thereafter until paid or until the return of such warrant by the\ncollecting officer. The amount of such interest shall be included in and\nbe deemed part of the amount of the unpaid tax. All taxes remaining\nunpaid after the return of the warrant shall bear interest at the rate\nas determined pursuant to section nine hundred twenty-four-a of this\nchapter for each such one month period, or part thereof. Notwithstanding\nthe foregoing provisions of this subdivision, the school authorities of\nany such city school district shall have the power, by resolution duly\nadopted, to suspend the provisions of this subdivision in relation to\nthe rates of interest payable on school district taxes remaining unpaid\nafter the expiration of the one month period stated in section thirteen\nhundred twenty-four of this chapter. Upon the adoption of such a\nresolution, the rates of interest payable on unpaid city taxes in such\ncity, according to law, shall be the rates of interest payable on school\ndistrict taxes remaining unpaid after the expiration of such one month\nperiod. Such rates shall remain so applicable until such school\nauthorities, by resolution duly adopted, terminate the period of\nsuspension of such provisions of this subdivision.\n