§ 1332 — Enforcement of taxes in city school districts

New York § 1332

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

Text

§ 1332. Enforcement of taxes in city school districts. 1. As used in\nthis section the term "city tax enforcement officer" shall mean the\nofficer charged by law with enforcing the collection of delinquent city\ntaxes.\n 2. The collecting officer of each city school district shall make and\ndeliver to the school authorities thereof his statement of unpaid taxes,\nsubscribed and affirmed by him as true under the penalties of perjury,\nin the same manner and with the same effect as provided in subdivision\none of section thirteen hundred thirty of this chapter, except that the\ncity school district and the collecting officer may agree to have the\nschool tax roll remain in the temporary custody of such collecting\nofficer until all taxes listed therein have been collected. If so\nagreed, the collecting officer shall furnish an accurate statement,\nsubscribed and affirmed by him as true under the penalties of perjury,\nof the total amount received in payment of such taxes, together with an\nitemized statement of all uncollected taxes, in lieu of delivery of the\nitems required by subdivision one of said section thirteen hundred\nthirty.\n 3. Upon receiving the statement referred to in subdivision two of this\nsection from the collecting officer, the school authorities shall\ncompare or cause to be compared such statement with the original school\ntax roll, and if it be found to be correct, they shall add to such\nstatement their certificate to the effect that they have compared it, or\ncaused it to be compared, with the original school tax roll and that it\nwas found to be correct. Within twenty days after the receipt of any\nsuch statement, the school authorities shall transmit the statement and\ncertificate as follows:\n (a) If such account pertains solely to unpaid taxes levied on real\nproperty within the boundaries of the city, such statement and\ncertificate shall be transmitted to the city tax enforcement officer.\n (b) If such statement pertains solely to unpaid taxes levied on real\nproperty outside the boundaries of the city, such statement and\ncertificate shall be transmitted to the county treasurer.\n (c) If such statement pertains to unpaid taxes levied on real property\nlocated both within and outside of the boundaries of the city, the\nstatement and certificate shall be transmitted to the city tax\nenforcement officer and certified copies thereof also shall be\ntransmitted to the county treasurer.\n 4. All school tax rolls and warrants, within twenty days after their\nreturn by a collecting officer, shall be filed in the office of the\nclerk of the city school district, unless the same have been retained by\nthe tax enforcement officer pursuant to agreement, as provided in\nsubdivision two of this section, in which event the statements therein\nspecified shall be filed in the office of the clerk of the city school\ndistrict. Whenever all the taxes shown on any school tax roll have been\nfully paid or discharged, such tax roll shall be placed in the custody\nof the clerk of such city school district. A copy of the school tax roll\nshall be permanently retained as a public record.\n 5. The city tax enforcement officer shall proceed to enforce\ncollection of such unpaid taxes as were levied upon real property within\nthe boundaries of the city in the same manner and at the same time as\nthough such unpaid taxes were city taxes, with five per centum of the\namount of the principal and interest added thereto. The county treasurer\nshall proceed to enforce collection of such unpaid taxes as were levied\nupon real property outside the boundaries of the city in the same manner\nand at the same time as though such unpaid taxes were county taxes, with\nfive per centum of the amount of principal and interest added thereto.\nThe city tax enforcement officer, or the county treasurer, or both, as\nthe case may be, shall pay over to the treasurer of the school district\nat least once each month all moneys realized from such collection of\nsuch unpaid taxes, including interest, provided that the city tax\nenforcement officer, or the county treasurer, or both, as the case may\nbe, shall retain the additional five per centum of the amount of\nprincipal and interest, which amount shall be paid to the city or the\ncounty, as the case may be. In the event that the city or the county\nshall bid in or shall be deemed to have bid in any real property or tax\nlien at any sale of such property or such tax lien on account of any of\nsuch unpaid taxes, or in the event that within two years after the\nreturn of the statement of unpaid taxes no tax sale on account of any\nsuch unpaid taxes was held, the city tax enforcement officer or other\nappropriate city officer, or the county treasurer, as the case may be,\nshall pay over to the treasurer of the school district the amount of\nsuch unpaid taxes, including interest, for which such property or such\ntax lien was sold, or would have been sold if a tax sale were held in\naccordance with law, after deducting therefrom the additional five per\ncentum of the principal of and interest on such unpaid taxes.\n The provision of this subdivision, relating to payment by a city or\ncounty to the treasurer of a city school district of the amount of\nunpaid tax, shall not be applicable with respect to unpaid taxes on any\nproperty during the period the enforcement of which is restrained or\nprohibited by an order of a court of competent jurisdiction.\n