N.Y. RPT Law § 1326-A — New York Code / Act RPT / Article 13 / Section 1326-A
Payment of taxes in installments in certain school districts
Status: in_force

§ 1326-a. Payment of taxes in installments in certain school\ndistricts.  1. Notwithstanding any provisions of this chapter or any\nother general or special law to the contrary, a school district may, by\nresolution adopted by a two-thirds vote prior to the levy of taxes in\nany year, provide that thereafter and until such resolution is\nrescinded, every tax in excess of fifty dollars levied by the board\npursuant to law may be paid in three installments, the first of which\nshall be at least fifty percent of the total tax due, or such other\namount as may be prescribed by such resolution, and shall be paid not\nlater than the last day of the one month collection period prescribed by\nsubdivision one of section thirteen hundred twenty-two or section\nthirteen hundred twenty-four of this article and, provided the first\ninstallment has been paid, the second shall be at least fifty percent of\nthe remainder, or such other amount as may be prescribed by such\nresolution, plus interest at the rate as determined pursuant to section\nnine hundred twenty-four-a of this chapter, and shall be paid on or\nbefore the date specified in the resolution for the second payment, and\nthe third shall be the remainder plus interest at the rate determined\npursuant to section nine hundred twenty-four-a of this chapter and shall\nbe paid on or before the date specified in the resolution for the\nexpiration of the warrant.\n  2. When such a resolution is in effect in a school district, the\ncollecting officer shall be authorized to receive such taxes until the\ndate specified in the resolution for the payment of the second and third\ninstallments of taxes. The collecting officer shall be in attendance to\nreceive the second and third installments of taxes at the same places\nand hours specified for the receipt of the first installment, at least\nthree days in each week for the two weeks preceding the final date for\npayment of the second and third installments. In the event that the\nfirst installment of any tax is not paid within the time specified, the\ncollecting officer may receive the same at any time until the expiration\nof his warrant with interest as determined pursuant to section nine\nhundred twenty-four-a of this chapter for the month of October and each\nmonth or fraction thereof until paid. The collecting officer's warrant\nand notice of receipt thereof shall be conformed in accordance with this\nsection.\n  3. At the expiration of his warrant, the collecting officer shall make\na return of unpaid taxes in the same manner as provided in section one\nthousand three hundred thirty of this chapter.\n  4. An installment program adopted pursuant to this section shall apply\nto all property within the school district, unless it is explicitly\nlimited to one or more of the following classes of property:\n  (a) property which is improved by a one, two or three family structure\nused exclusively for residential purposes;\n  (b) property which is exempt from taxation pursuant to section four\nhundred sixty-seven of this chapter; or\n  (c) property which is exempt from taxation pursuant to section four\nhundred fifty-nine of this chapter, or which is owned and occupied by a\nperson or persons who qualify as physically disabled pursuant to such\nsection.\n