§ 1336 — Collection of taxes in installments in school districts other than city school districts; method of election; certification

New York § 1336

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

Text

§ 1336. Collection of taxes in installments in school districts other\nthan city school districts; method of election; certification. 1.\nNotwithstanding any of the provisions of this chapter or any other\ngeneral, special or local law to the contrary, upon the enactment of a\nlocal law by a county pursuant to section nine hundred seventy-two of\nthis chapter, the school authorities of a school district, other than a\ncity school district, may determine that thereafter and until such\naction be duly rescinded, any taxes in excess of fifty dollars levied by\nit upon any parcel of real property within such county situated within\nthe school district, may be paid in installments as provided in such\nlocal law.\n 2. The determination pursuant to subdivision one of this section or\nsection thirteen hundred thirty-seven of this article shall be made by\nresolution of the school authorities prior to the annual meeting of the\nschool district, and when such resolution shall have been adopted, it\nshall be certified by the clerk of the school district to the clerk of\nthe board of supervisors on or before the first day of August following\nsuch annual district meeting. Such resolution may be rescinded prior to\nany annual meeting of such school district following the adoption\nthereof.\n 3. Whenever a resolution has been adopted pursuant to this section,\nthe notice required to be given by the collecting officer pursuant to\nsection thirteen hundred twenty-two of this chapter shall state that\ntaxes may be paid in installments as provided in such local law.\nWarrants for the collection of taxes levied while such resolution\ncontinues in force shall contain appropriate directions for the\ncollection of taxes in the manner specified in such local law.\n