N.Y. RPT Law § 1302 — New York Code / Act RPT / Article 13 / Section 1302
Use of city, town or county assessment roll
Status: in_force

§ 1302. Use of city, town or county assessment roll. 1. For the\npurpose of the levy and collection of school taxes, the valuations of\nreal property shall be ascertained from the latest final assessment roll\nof the city or town; provided, however, that the school authorities of a\ncity school district of a city located in a county which prepares a\ncounty assessment roll may, in its discretion, ascertain such valuations\nof real property located inside and outside the city either from the\ncity assessment roll or from the county assessment roll; and in such\ncase all references in this article to the city or town assessment roll\nor the powers and duties of officials charged with the preparation of\nsuch roll, shall be construed to apply also to the county assessment\nroll and the powers and duties of officials charged with its\npreparation, in relation to real property located in such city school\ndistrict.\n  2. The city or town assessors shall prepare for each school district\nwholly or partly within such city or town a duplicate of that part of\nthe final assessment roll applying to such district.  The city or town\nassessors shall deliver the appropriate portion of the final assessment\nroll to the school authorities of each school district within five days\nafter the completion and certification or verification of such\nassessment roll.  The expense of preparing and furnishing such duplicate\nportion of the assessment roll shall be a city, town or county charge,\nas the case may be, to be raised and collected as are other city, town\nor county charges; provided, however, that if such duplicate portion of\nthe assessment roll is prepared for a city school district, the city or\ntown concerned shall be entitled to be reimbursed by such city school\ndistrict for the actual and necessary expense of preparing such\nduplicate portion of the assessment roll. In lieu of the duplicate copy\nof the appropriate portion of the assessment roll, upon agreement\nbetween the assessor and school authorities, the assessors may provide a\ndata file, as that term is defined in section fifteen hundred eighty-one\nof this chapter, and a summary of the information contained therein,\nincluding the number of parcels, the total assessed value thereof, and\nthe total taxable assessed value thereof. Nothing contained herein shall\nrelieve the school authorities from full responsibility for ascertaining\nwhether real property is within the school district boundaries.\n  3. Except as otherwise provided in subdivision four of this section,\nthe taxable status date of the city, town or county, as the case may be,\nshall be controlling for school district purposes.\n  4. The school authorities of a school district co-terminous with or\npartly or wholly within a city may elect to confirm the school tax roll,\nexcept that portion thereof which sets forth the amount and rate of tax,\nfor such school district in any year before the adoption of the budget\nor before a tax is voted for such year. In such event, the taxable\nstatus date of the city, town or county, as the case may be, shall be\ncontrolling for school district purposes.  Upon such confirmation\nthereof, the tax roll as so completed shall constitute the assessment\nroll of such school district.\n