N.Y. SCT Law § 13 — New York Code / Act SCT / Article 1 / Section 13
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Status: in_force

§ 13. (a) Tax roll and receiver's warrant. On or before the first day\nof December in each year or such date as may be designated by a\nresolution of the board of supervisors, the board of supervisors of the\ncounty shall cause to be annexed to the tax and assessment roll of each\ntown a warrant under the seal of the county, signed by the chairman and\nclerk of the board, commanding the receiver of taxes of the town to whom\nthe same shall be directed, to collect from the several persons and on\nthe property named and described in the tax and assessment roll the\nseveral sums extended therein as taxes and assessments against the\nrespective names and property, except taxes upon the shares of stock of\nbanks and banking associations and further commanding him to pay over\nfrom time to time all moneys so collected, as follows:\n  1. Within fifteen days after the delivery of the warrant to the\nsupervisor of the town, in trust for the school districts therein,\none-half of the amount of the tax levied for the purposes of the school\ndistricts of the town, or such part thereof as shall not, in the\naggregate, exceed one-half of the total amount collected by said date.\n  2. Within thirty days after such delivery, to the supervisor of the\ntown, in trust for the school districts therein, the balance of the\namount of the tax levied for the purposes of said school districts or\nsuch part thereof as shall not in the aggregate exceed one-half of the\ntotal amount collected by said date.\n  3. Within the said first period of fifteen days and thereafter within\nthe said second period of fifteen days, the remainder of the moneys then\ncollected to the supervisor of the town or account of the moneys levied\ntherein for the support of highways and bridges, moneys to be expended\nby welfare officials for the support of needy persons, and moneys to\ndefray any other town expenses or charges.\n  4. After thirty days from the date of the delivery of the warrant, and\nat the expiration of each period of ten days thereafter, on account of\nthe foregoing, to the officers above named, in proportion to the\nbalances remaining unpaid, all moneys so collected until such balances\nare paid in full.\n  5. After the payment of such balances in full, to the county\ntreasurer, all the residue of the moneys so collected, and such payments\nshall be made at intervals of ten days from the completion of the\npayments above provided, in subdivisions one, two, three and four of\nthis section. If the law shall direct the taxes levied for any special\npurposes to be paid to any person or officer other than those named in\nthis section, the warrant shall be conformed thereto. The warrant shall\nauthorize the receiver to levy such taxes by distress and sale in case\nof non-payment.  The tax roll and warrant shall be delivered to the\nreceivers forthwith and the same are declared to be public records. The\nassessment roll shall contain appropriate space for the insertion of the\npenalty, and the county treasurer upon the return of the roll by the\nreceiver shall insert therein the penalty to be added to each item of\ntax returned unpaid, except as provided in section thirteen-a.\n  (b) Lien, payment and penalty. All taxes upon real property shall\nbecome a lien and be due and payable on December first of each year, and\nbe payable to the respective receivers of taxes until and including the\nsucceeding tenth day of January without penalty.\n  Unless payable in two payments as provided by this act, on taxes\nremaining unpaid on the tenth day of January, interest computed at the\nrate as provided in section thirteen-c of this tax act from January\ntenth, shall be added for the first month or part thereof, and for each\nmonth or part thereof thereafter, until the return of unpaid taxes is\nmade to the county treasurer.\n  The receiver shall require duplicate receipts for all payments made by\nhim to any other officer than the county treasurer, and shall file one\nof such duplicates with the county treasurer on making his return.\n  (c) Authorization for two payments of taxes. Not later than June\nfifteenth in any year, the town board of any town may adopt a\nresolution, which shall be subject to a permissive referendum as\nhereinafter provided; that after December first next succeeding all\ntaxes upon real estate in the tax roll shall be due and payable and\nshall be and become liens on the real estate affected thereby, and shall\nbe construed as and deemed to be charges thereon on December first of\neach year, and not earlier, and shall remain such liens until paid.\nProvided, however, that there shall be no penalty if one-half of all\nsuch taxes are paid to the receiver on or before the succeeding tenth\nday of January and the second one-half of all such taxes are paid to the\nreceiver on or before the succeeding thirty-first day of May. On all\nsuch first one-half of taxes upon real estate remaining unpaid on the\ntenth day of January, one per centum of the amount of the said one-half\nof the tax will be added, and an additional one per centum will be added\nfor each month or part thereof thereafter, until the return of the\nwarrant to the county treasurer. The second one-half of the tax on real\nestate which is due on the preceding first day of December may be paid\nwithout penalty on the tenth day of May or at any time thereafter,\nuntil, but not including, the succeeding first day of June, providing\nthe first one-half of such tax shall have been paid or shall be paid at\nthe same time. The warrant annexed to the tax roll of any town adopting\nsuch proposition and in which taxes on real estate are payable in\ninstallments shall be made to conform to the provisions of this\nsubdivision as hereby amended. Any such resolution of the town board\nproviding for the collection of taxes in installments shall not take\neffect until thirty days after its adoption; nor until approved by the\naffirmative vote of a majority of the qualified electors of such town\nvoting upon a proposition therefor, if within thirty days after its\nadoption there be filed with the town clerk a petition subscribed and\nacknowledged as provided in article seven of the town law with respect\nto the submission of a referendum on petition. If a petition be so\nfiled, a proposition for the approval of such resolution shall be\nsubmitted at a general or special town election to be held not more than\nforty days after the filing of such petition. Notice of the election\nshall be given, such election held and the votes canvassed and result\ncertified and returned in the manner provided by the town law relating\nto the submission of questions upon town propositions.\n  Notwithstanding the provisions of any general or special law to the\ncontrary, the town board of any town may, by resolution, provide for\nseparating school taxes from all the remainder of the taxes, to be\ncollected pursuant to the provisions of the tax warrant, also provide\nfor the collection and payment by the taxpayers of their school taxes at\none time, and the collection and payment of all the remainder of the\ntaxes to be collected pursuant to the provisions of the tax warrant, at\nanother time or times, and further provide that separate bills be issued\nand mailed and receipts given for payment of school taxes as well as for\nall the remainder of the taxes to be collected pursuant to the\nprovisions of the tax warrant.\n