N.Y. RPT Law § 1330 — New York Code / Act RPT / Article 13 / Section 1330
Enforcement of taxes in districts other than city school districts
Status: in_force

§ 1330. Enforcement of taxes in districts other than city school\ndistricts. 1. In any school district other than a city school district,\nif any taxes remain unpaid at the time the collecting officer is\nrequired by law to return his warrant, he shall be credited with the\namount thereof, including the balance of the amount of taxes which an\nowner of real property has elected to pay in installments pursuant to\nsection thirteen hundred forty of this chapter, upon delivery to the\nschool authorities of the tax roll and warrant and a statement,\nsubscribed and affirmed by him as true under the penalties of perjury,\nof such unpaid taxes, containing a description of the real property upon\nwhich such taxes remain unpaid. A collecting officer who received\ncompensation in lieu of fees shall include in such statement the amount\nof interest on such unpaid taxes, except that no such interest shall be\nadded by the collecting officer to the balance of taxes which an owner\nof real property has elected to pay in installments pursuant to section\nthirteen hundred forty of this chapter.\n  2. Upon receiving such statement from the collecting officer, the\nschool authorities shall compare it with the original school tax roll,\nand if they find it to be correct, they shall add to such statement\ntheir certificate to the effect that they have compared it with the\noriginal school tax roll and found it to be correct, and shall\nimmediately transmit the statement and certificate to the treasurer of\nthe county.  Such statement and certificate shall be transmitted to the\ncounty treasurer so that the same shall be received by him not later\nthan the fifteenth day of November following the levy of the tax.\n  3. Within fifteen days after any school tax roll and warrant have been\nreturned by a collecting officer to the school authorities, they shall\ndeliver the same to the school district clerk. The school district clerk\nshall file the same in his office; provided, however, that in school\ndistricts under the jurisdiction of a district superintendent of schools\nthe school authorities shall deliver such school tax roll and warrant\nafter its return by a collecting officer to the district superintendent\nwho in turn shall deliver the same to the school district clerk, on or\nbefore July first of each year.  Any school tax rolls previously\ndelivered to and filed by a town clerk shall be turned over to and filed\nby the school district clerk. A copy of the school tax roll shall be\npermanently retained as a public record.\n  4. The county treasurer shall, on or before the first day of April\nfollowing the receipt of the statement and certificate as provided in\nsubdivision two of this section, pay to the officer charged by law with\nthe custody of school district moneys, the amount of returned unpaid\nschool taxes, not including the amount of taxes paid pursuant to section\nthirteen hundred forty-two of this chapter.\n  5. Such statement and certificate shall be transmitted by the county\ntreasurer to the board of supervisors, who shall cause the amount of\nsuch unpaid taxes with seven per centum of the amount of principal and\ninterest in addition thereto, to be relevied upon the real property upon\nwhich the same were imposed, except that in a school district in which\nthere is a resolution in effect pursuant to section thirteen hundred\nthirty-six or section thirteen hundred thirty-seven of this chapter, the\namount of taxes which an owner of real property has elected to pay in\ninstallments pursuant to section thirteen hundred forty of this chapter\nshall not be relevied at such time, but the amount of such taxes as\nshall have remained unpaid after the date upon which the last\ninstallment was due, including the seven per centum as hereinabove\nprovided, shall be relevied at the annual levy for county and town\npurposes following such last due date. When collected, the same shall be\nreturned to the county treasurer to reimburse the county for the amount\nso advanced, with the expenses of collection.\n  6. Any person whose real property is included in any such statement\nmay pay the amount of taxes levied thereon, with five per centum added\nthereto, to the county treasurer, at any time before the board of\nsupervisors shall have directed the same to be relevied, except as\notherwise provided in subdivision two of section thirteen hundred\ntwenty-eight of this chapter in relation to the payment of interest in\nlieu of such five per centum.\n  7. The same proceedings in all respects shall be had for the\ncollection of the amount so directed to be raised by the board of\nsupervisors as are provided by law in relation to the county taxes.\n