§ 1335 — Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city

New York § 1335

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

Text

§ 1335. Supplemental assessment roll of real property in a school\ndistrict other than a school district which is wholly or partly within a\ncity. 1. Request for supplemental assessment roll for school purposes.\nNotwithstanding any provisions of this chapter or of any other law, on\nor before the first day of August of each year the school authorities of\na school district, other than a school district which is wholly or\npartly within a city, may request the preparation and completion of a\nsupplemental assessment roll of real property taxable for school\npurposes within the boundaries of such school district. Such request\nshall be made by resolution of the school authorities and a copy thereof\nshall be transmitted to the commissioner and the governing board of each\ncounty and town within which such school district is wholly or partly\nlocated on or before the first day of August. Upon receipt of such\nresolution the governing board of such town shall direct the assessors\nthereof to prepare and complete a supplemental assessment roll, as\nhereinafter provided, of real property in such town taxable for school\npurposes which is located within the boundaries of such school district.\nSuch resolution shall remain in effect until revoked on or before the\nfirst day of August in any subsequent year, and notice of its revocation\nshall forthwith be given to the commissioner and the governing board of\neach county and town within which such school district is wholly or\npartly located.\n 2. Taxable status date. The taxable status of real property for the\nsupplemental assessment roll shall be determined as of the first day of\nNovember and all real property on such supplemental assessment roll\nshall be assessed according to its condition and ownership as of such\ndate.\n 3. Tentative completion of supplemental assessment roll, notice\nthereof. On or before the first day of December the assessors of such\ntown shall complete the supplemental assessment roll and shall forthwith\ngive notice thereof as provided in subdivisions one and two of section\nfive hundred six of this chapter, except that such notice shall state\nthat the said supplemental assessment roll may be seen and examined by\nany person until the third Tuesday of December on which day the board of\nreview shall meet to hear complaints in relation to the assessments\nthereon. All changes in such supplemental assessment roll made as a\nresult of the hearing of such complaints shall be entered on such roll\non or prior to the fifteenth day of January thereafter.\n 4. Notice of increased assessments. Between the first and fifth day of\nDecember in each year, the assessors in such town shall mail to each\nowner of real property therein within the school district a notice of\nany increase in the assessment thereof. Such notice shall specify each\nparcel of real property, the assessed valuation thereof on the\nsupplemental assessment roll and on the regular assessment roll\ndelivered to the school authorities pursuant to section thirteen hundred\ntwo of this chapter in the same fiscal year, and the net increase in the\nassessment. Failure to mail any such notice or failure of the owner to\nreceive the same shall not prevent the levy, collection and enforcement\nof the payment of the taxes on such real property.\n 5. Hearing of complaints. At the time and place and during the hours\nspecified in the notice given pursuant to the provisions of subdivision\nthree of this section, the board of review shall meet to hear complaints\nin relation to assessments brought before it. The provisions of section\nfive hundred twelve of this chapter shall apply to the hearing and\ndetermination of complaints in relation to assessments on the\nsupplemental assessment roll.\n 6. Verification of supplemental assessment roll. When the supplemental\nassessment roll has been corrected after the hearing and determination\nof all complaints as provided in this section, the assessors shall\nverify the supplemental assessment roll, as provided in section five\nhundred fourteen of this chapter.\n 7. Completion of supplemental assessment roll. On or before the first\nday of February, the assessors shall finally complete the supplemental\nassessment roll and prepare and file a certified copy thereof in the\noffice of the town clerk. The assessors shall forthwith cause a notice\nto be published once in the official newspaper of such town, or, if no\nnewspaper has been designated the official newspaper, in a newspaper\nhaving general circulation in such town, stating that the supplemental\nassessment roll has been finally completed and a certified copy thereof\nso filed for public inspection. The assessors shall also cause a copy of\nthe published notice to be posted on the signboard maintained for the\nposting of legal notices at the entrance of the town clerk's office\npursuant to subdivision six of section thirty of the town law.\n 8. Delivery to school authorities. On or before the first day of\nFebruary the assessors shall deliver the original supplemental\nassessment roll to the school authorities. A certified copy of such\nsupplemental assessment roll shall remain on file in the office of the\ntown clerk until the first day of March. On that day, such copy shall be\ndelivered to the county treasurer.\n 9. Tax lien. School taxes levied on the supplemental school tax roll\nshall become a lien as of the date and hour of the confirmation or final\nadoption of the supplemental school tax roll by the school authorities.\nUnpaid interest shall be included in and deemed part of the unpaid tax.\nSuch taxes including such unpaid interest shall remain a lien until\npaid. Priority and parity as between such tax liens and other tax liens\nshall be determined in the manner prescribed in title two of article\nnine of this chapter.\n 10. Expenses of preparing supplemental assessment roll, of collection\nof taxes and of county indebtedness on account of unpaid taxes. All\nactual and necessary expenses incurred in the preparation of the\nsupplemental assessment roll or assessment rolls as provided in this\nsection, in the collection of taxes on the supplemental school tax roll\nby a town and as a result of indebtedness contracted by a county in\nmeeting the payments required to be made on or before the fifteenth day\nof June pursuant to subdivision thirteen of this section, shall be a\ncharge against the school district which has requested the supplemental\nassessment roll or assessment rolls.\n 11. Determination of railroad ceilings, special franchise assessments,\ntransition assessments and the approval of assessments of taxable state\nlands for the supplemental assessment roll. Where a resolution requiring\na supplemental assessment roll is in effect as provided in this section,\nthe commissioner shall determine for such supplemental assessment roll,\nrailroad ceilings, special franchise assessments and transition\nassessments and shall approve assessments of taxable state lands as\nprovided in this chapter except as otherwise provided in this\nsubdivision. The railroad ceilings, special franchise assessments,\ntransition assessments and the approved assessments of taxable state\nland for such supplemental assessment roll shall be the same as those\ndetermined and approved for the regular assessment roll of the town\nwhich was used in the levy of taxes for school purposes for the same\nfiscal year for which such supplemental assessment roll is to be used,\nexcept (a) with respect to railroad ceilings, if a special equalization\nrate was established pursuant to subdivision two of section four hundred\neighty-nine-l of this chapter, such special equalization rate shall be\napplied as provided in such section, and (b) with respect to transition\nassessments and the approval of assessments of taxable state lands, a\nchange in the level of assessment on the supplemental assessment roll\nshall be taken into account. As used in this subdivision the term "\nchange in the level of assessment " shall have the same meaning as such\nterm is defined in subdivision two of section four hundred eighty-nine-l\nof this chapter. The commissioner shall determine the railroad ceilings,\nspecial franchise assessments, transition assessments and approve the\nassessments of taxable state lands for the supplemental assessment roll\nwithin the time limitations corresponding to those provided in this\nchapter for determining and approving the same for the regular\nassessment roll.\n 12. Return of unpaid taxes; payment to county treasurer. The return of\nunpaid taxes levied on the supplemental school tax roll shall be made,\nand the statement and certificate of such unpaid taxes shall be\ntransmitted, as provided in subdivisions one and two of section thirteen\nhundred thirty of this chapter, respectively, except that such statement\nand certificate shall be transmitted so that the same shall be received\nby the county treasurer no later than the fifteenth day of May following\nthe levy of the tax. Any person whose real property is included in such\nstatement may pay the taxes thereon to the county treasurer as provided\nin this subdivision. In case of taxes paid to the county treasurer\nwithin thirty days from the date of receipt of the statement and\ncertificate of unpaid taxes by the county treasurer, the amount of\ninterest provided by subdivision two of section thirteen hundred\ntwenty-eight of this chapter shall be added thereto, and the amount of\nsuch interest shall be deemed a part of the amount of the unpaid taxes\nfor purposes of payments to the school district from the county\ntreasurer and for computing the additional percentage and interest,\npursuant to subdivision thirteen and fourteen of this section,\nrespectively. In case of payment to the county treasurer after the\nexpiration of the thirty days from the date of receipt of such statement\nand certificate of unpaid taxes, the seven per centum and the interest\nprovided by subdivision fourteen of this section shall be added to such\nunpaid taxes.\n 13. Payment by county treasurer. The county treasurer shall, on or\nbefore the fifteenth day of June following the receipt of the statement\nand certificate of unpaid taxes, pay to the officer charged by law with\nthe custody of school district moneys the amount of returned unpaid\nschool taxes. The moneys to meet such payment shall be provided from\nmoneys not otherwise appropriated or committed, from moneys appropriated\nfor a contingent fund or pursuant to the local finance law.\n 14. Enforcement of taxes levied on supplemental school tax roll. Upon\nthe expiration of thirty days from the date of receipt by the county\ntreasurer of the statement and certificate of taxes levied on the\nsupplemental school tax roll returned as unpaid, the county shall, by\noperation of law, acquire all rights, powers and duties with respect to\nthe enforcement of such unpaid taxes as if the same had been levied by\nthe board of supervisors. Such unpaid taxes shall not be relevied, but\nshall be enforced by tax sale at the same time and in the same manner as\nunpaid county taxes. Upon the expiration of such thirty days, the county\ntreasurer shall forthwith add seven per centum to the amount of the\nunpaid taxes and the interest thereon, and the seven per centum shall be\ndeemed a part of the amount of the unpaid taxes. The amount of such\nunpaid taxes including the seven per centum added thereto shall bear\ninterest at the rate as determined pursuant to section nine hundred\ntwenty-four-a of this chapter for each month or fraction thereof. The\namount of taxes with the interest and penalties added thereto which is\ncollected by the county treasurer after the expiration of the thirty\ndays from the date of receipt of the statement and certificate of unpaid\ntaxes, shall belong to the county to reimburse the county for the amount\nadvanced, with the expenses of collection.\n 15. This section shall apply to school districts within the county of\nNassau, other than a school district wholly or partly within a city,\nprovided that the powers and duties imposed on town assessors, school\nauthorities and other officials named in this section shall be exercised\nand performed in the county of Nassau by the appropriate officer or\nboard, including the county board of assessors, normally performing the\nsame duties pursuant to the Nassau County Government Law, the Nassau\nCounty Administrative Code and other applicable laws of the county of\nNassau and provided further that the taxable status date for\nsupplemental assessment roll purposes shall be November 1 annually and\nthat the sequence of events and dates to be applied for the preparation\nand completion of the supplemental assessment roll, review of\nassessments and levy of taxes shall have the same intervals as those\nbetween the dates regularly employed for purposes of the assessment and\ntaxation of real property as set forth in the Nassau County Government\nLaw, the Nassau County Administrative Code and any other applicable laws\nof the county of Nassau.\n 16. This section shall apply to school districts within the county of\nSuffolk, other than a school district wholly or partly within a city,\nprovided that the powers and duties imposed on town assessors, school\nauthorities and other officials named in this section shall be exercised\nand performed in the county of Suffolk by the appropriate officer,\nboard, or other competent authority, normally performing the same duties\npursuant to the Suffolk county tax act and other applicable laws of the\ncounty of Suffolk and provided further that the taxable status date for\nsupplemental assessment roll purposes shall be November first annually\nand that the sequence of events and dates to be applied for the\npreparation and completion of the supplemental assessment roll, review\nof assessments and levy of taxes shall have the same intervals as those\nbetween the dates regularly employed for the purposes of assessment and\ntaxation of real property as set forth in Suffolk county tax act and any\nother applicable laws of the county of Suffolk.\n 17. Application of other provisions of this chapter. The provisions of\nthis chapter which are not inconsistent with the provisions of this\nsection shall apply to the supplemental assessment roll, the levy and\ncollection of taxes on the supplemental school tax roll and the\nenforcement of unpaid taxes thereon.\n