NY Real Prop Tax L § 1302 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1302 - Use of City, Town or County Assessment Roll.

§  1302.  Use  of  city,  town  or  county assessment roll. 1. For the   purpose of the levy and collection of school taxes,  the  valuations  of   real property shall be ascertained from the latest final assessment roll   of the city or town; provided, however, that the school authorities of a   city  school  district  of  a  city located in a county which prepares a   county assessment roll may, in its discretion, ascertain such valuations   of real property located inside and outside the  city  either  from  the   city  assessment  roll  or  from the county assessment roll; and in such   case all references in this article to the city or town assessment  roll   or  the  powers  and duties of officials charged with the preparation of   such roll, shall be construed to apply also  to  the  county  assessment   roll   and   the  powers  and  duties  of  officials  charged  with  its   preparation, in relation to real property located in  such  city  school   district.2.  The  city or town assessors shall prepare for each school district   wholly or partly within such city or town a duplicate of  that  part  of   the  final  assessment roll applying to such district.  The city or town   assessors shall deliver the appropriate portion of the final  assessment   roll  to the school authorities of each school district within five days   after  the  completion  and  certification  or  verification   of   such   assessment roll.  The expense of preparing and furnishing such duplicate   portion  of  the assessment roll shall be a city, town or county charge,   as the case may be, to be raised and collected as are other  city,  town   or  county charges; provided, however, that if such duplicate portion of   the assessment roll is prepared for a city school district, the city  or   town  concerned  shall  be entitled to be reimbursed by such city school   district  for  the  actual  and  necessary  expense  of  preparing  such   duplicate  portion of the assessment roll. In lieu of the duplicate copy   of the appropriate  portion  of  the  assessment  roll,  upon  agreement   between the assessor and school authorities, the assessors may provide a   data file, as that term is defined in section fifteen hundred eighty-one   of  this  chapter,  and  a summary of the information contained therein,   including the number of parcels, the total assessed value  thereof,  and   the total taxable assessed value thereof. Nothing contained herein shall   relieve the school authorities from full responsibility for ascertaining   whether real property is within the school district boundaries.3.  Except  as otherwise provided in subdivision four of this section,   the taxable status date of the city, town or county, as the case may be,   shall be controlling for school district purposes.4. The school authorities of a school district  co-terminous  with  or   partly or wholly within a city may elect to confirm the school tax roll,   except that portion thereof which sets forth the amount and rate of tax,   for  such  school district in any year before the adoption of the budget   or before a tax is voted for such  year.  In  such  event,  the  taxable   status  date  of  the city, town or county, as the case may be, shall be   controlling for  school  district  purposes.    Upon  such  confirmation   thereof,  the  tax  roll as so completed shall constitute the assessment   roll of such school district.