reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 1251 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or 1251 - Establishment of Special Equalization Ratios.

§ 1251. Establishment of special equalization ratios. The commissioner   shall,  for a city with a population of one hundred twenty-five thousand   or more inhabitants,  establish  annually  the  ratio  of  the  assessed   valuation  to  the  full  valuation  of  taxable real estate on the last   completed assessment roll and each  of  the  four  preceding  assessment   rolls of such city in accordance with the provisions of this article.
NY Real Prop Tax L § 1252 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or 1252 - Manner by Which Ratios Shall Be Determined.

§  1252.  Manner  by  which ratios shall be determined. In determining ratios pursuant to this article, the commissioner shall,  for  the  last completed  assessment  roll  and  each  of the four preceding assessment rolls, determine the ratio of assessed valuation to full valuation as of the first day of January of the fiscal  year  for  which  the  ratio  is applicable.  Each  ratio  shall be determined on the basis of the market value survey completed pursuant to article twelve of  this  chapter  and for  which  the  valuation  date  is  the  first  day of January of each applicable year. In the event that a market value survey  has  not  been completed  based  upon  each such valuation date, the commissioner shall determine the ratios in the following manner:  (a) compute the ratio of assessed valuation to the full  valuation  of taxable  real  estate  on  the  basis  of market value surveys completed pursuant to article twelve of this chapter;  (b) on the basis of the ratios computed pursuant to  subdivision  (a), project  increases  or  decreases  in the ratios for years for which the information has not been developed pursuant to article  twelve  of  this chapter;  (c)  avail itself of appropriate market value information appearing in its office or acquired in the discharge of its duties pursuant  to  this chapter.
NY Real Prop Tax L § 1253 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or 1253 - Hearing and Determination.

§ 1253. Hearing and determination. Not later than twenty days prior to   the  ensuing  fiscal  year of each city with a population of one hundred   twenty-five thousand or more inhabitants, the commissioner shall provide   written notice of the determination of tentative ratios pursuant to this   article to the chief executive officer thereof.  The  notice  shall  set   forth such ratios, identifying the assessment rolls for which the ratios   were determined and specifying the time and place where the commissioner   or a duly authorized representative thereof will meet to hear complaints   presented  by  a city concerning such ratios. Such notice must be served   at least five days before the date  specified  for  the  hearing.  After   hearing  any  such  complaints,  the  commissioner shall establish final   ratios for such rolls in accordance with the provisions of this article.   A city is hereby authorized and empowered  to  waive  the  hearing  with   respect to such ratios.
NY Real Prop Tax L § 1254 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or 1254 - Use of Special Equalization Ratios.

§  1254.  Use  of  special  equalization  ratios.  Notwithstanding the   provisions of any general or special  law,  the  ratios  established  in   accordance  with  the  provisions  of  this  article  shall  be  used in   calculating average full valuation of taxable real estate of a  city  in   computing  and applying the limitation on the amount to be raised by tax   on real  estate  pursuant  to  section  ten  of  article  eight  of  the   constitution  and  the  limitation  on  local  indebtedness  pursuant to   section four of article eight of the constitution for the fiscal year of   such city  for  which  such  assessments  are  used  in  computing  such   limitations.
NY Real Prop Tax L § 1260 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts 1260 - Definitions.

§ 1260. Definitions. For purposes of this article:1.  "City  school  district"  shall  mean any school district which is   coterminous with, or partly within or wholly within a city  having  less   than  one  hundred  twenty-five  thousand  inhabitants  according to the   latest federal census.2. "Last completed assessment roll" shall mean  the  assessment  rolls   last  completed,  verified  and  filed  by  each  county,  city and town   assessor on or before the date upon which the amount to be raised by tax   on real estate is actually determined.3. "Market value surveys" shall mean the statewide  studies  completed   by  the  commissioner pursuant to section twelve hundred of this chapter   and actually used in establishing state equalization rates  pursuant  to   article twelve of this chapter.4.  "Valuation  date"  shall  mean  the date as of which full value is   estimated for purposes of market value  surveys  completed  pursuant  to   section twelve hundred of this chapter.
NY Real Prop Tax L § 1261 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts 1261 - Determination of Ratios of Assessed Valuation to Full Valuation.

§  1261.  Determination  of  ratios  of  assessed  valuation  to  full   valuation.  Notwithstanding any general or special law to the  contrary,   the  commissioner shall annually determine the ratios which the assessed   valuations of taxable real estate on the last completed assessment rolls   and the four preceding rolls of each city school district  bear  to  the   full  valuation  of  such  real  estate for the purpose of computing and   applying the limitation on local indebtedness pursuant to  section  four   of article eight of the constitution.
NY Real Prop Tax L § 1262 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts 1262 - Manner by Which Ratios Shall Be Determined.

§  1262.  Manner  by  which ratios shall be determined. In determining ratios pursuant to this article, the commissioner shall,  for  the  last completed  assessment  rolls  and  the  four preceding assessment rolls, determine the ratios of assessed valuation to full valuation as  of  the first  day  of  January  of  the  fiscal  year  for which the ratios are applicable. Each ratio shall be determined on the basis  of  the  market value  survey  completed  pursuant to article twelve of this chapter and for which the valuation date  is  the  first  day  of  January  of  each applicable  year.  In  the event that a market value survey has not been completed based upon each such valuation date,  the  commissioner  shall determine the ratios in the following manner:  (a)  compute the ratios of assessed valuation to the full valuation of taxable real estate on the  basis  of  market  value  surveys  completed pursuant to article twelve of this chapter;  (b) on the basis of the ratios computed pursuant to subdivision (a) of this section, project increases or decreases in the ratios for years for which  the information has not been developed pursuant to article twelve of this chapter;  (c) avail itself of appropriate market value information appearing  in its  office  or acquired in the discharge of its duties pursuant to this chapter.
NY Real Prop Tax L § 1263 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts 1263 - Notice of Determination of Tentative Ratios and Opportunity to Be Heard.

§ 1263. Notice of determination of tentative ratios and opportunity to   be heard. Not later than ninety days prior to the ensuing fiscal year of   the  city school district, the state board of real property tax services   shall provide written notice of the determination  of  tentative  ratios   pursuant  to  this article to the board of education of each city school   district. The notice shall set forth the tentative ratios, identify  the   assessment  rolls for which the ratios were determined and shall specify   the time and place where the state board of real property  tax  services   or a duly authorized representative thereof will meet to hear objections   presented  by the appropriate board of education concerning such ratios.   The notice must be served at least ten days before  the  date  specified   for  the  hearing. After hearing any objections, the state board of real   property tax services shall determine final ratios for  the  appropriate   assessment  rolls in accordance with the provisions of this article. The   board of education is hereby  authorized  and  empowered  to  waive  the   hearing with respect to such tentative ratios.
NY Real Prop Tax L § 1264 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts 1264 - Certification of Final Ratios.

§  1264.  Certification  of  final ratios. Upon determination of final   ratios  pursuant  to  this  article,  the  commissioner  shall  file   a   certificate  with  the board of education setting forth the final ratios   and identifying the assessment rolls for which each  is  established.  A   duplicate  certificate  shall  be  filed  in  the  office  of  the state   comptroller.
NY Real Prop Tax L § 1300 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1300 - Definitions.

§ 1300. Definitions. As used in this article:1.  The  term  "city  school district" shall mean a school district to   which article fifty-one of the education law is applicable.2. The term "city" shall mean a city (a) which is co-terminous with  a   city school district or (b) in which a city school district is wholly or   partly located.
NY Real Prop Tax L § 1304 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1304 - Apportionment of Assessments.

§  1304.  Apportionment of assessments. Any person whose real property   is assessed upon the school tax roll with the real property  of  another   person  as  one  parcel,  may  apply to the appropriate assessors for an   apportionment of the assessment of such  real  property.  The  assessors   shall  thereafter  apportion  the assessment and shall notify the school   authorities of such apportionment. The school  authorities  shall  cause   such apportionment to be made on the tax roll and the collecting officer   shall thereafter separately receive the taxes as apportioned.
NY Real Prop Tax L § 1308 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1308 - Property Subject to Levy.

§  1308.  Property  subject  to  levy.  Except  as provided in section   thirteen hundred ten of this chapter, school  district  taxes  shall  be   levied  by  the  school  authorities  upon  all real property within the   boundaries of the  district  which  is  not  by  law  exempt  from  such   taxation.  Such  taxes  shall be levied against each parcel of such real   property. In all cases the levy shall be  deemed  as  against  the  real   property  itself.  The  name  of  the owner, last known owner or reputed   owner shall be regarded as an aid to identify such parcel.  A mistake in   any such name shall not affect the validity  of  the  levy  against  the   parcel.
NY Real Prop Tax L § 1312 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1312 - Tax Lien.

§  1312.  Tax lien. 1. School taxes shall become a lien as of the date   and hour of the confirmation or final adoption of the school tax roll by   the school authorities. Unpaid interest shall be included in and  deemed   part  of the unpaid tax. Such taxes including such unpaid interest shall   remain a lien until paid.2. Priority and parity as between such tax liens and other  tax  liens   shall  be  determined  in  the manner prescribed in title two of article   nine of this chapter.
NY Real Prop Tax L § 1318 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1318 - Collecting Officer's Warrant; Delivery Thereof.

§ 1318. Collecting officer's warrant; delivery thereof. 1. The warrant   of  the  collecting  officer  shall  be  signed  by  the trustee, or the   trustees, or a majority of them, or the board of education or a majority   thereof. Such warrant shall state the amount of unexpended surplus funds   in the custody of the board and  shall  further  state  that  except  as   authorized  or  required by law, such unexpended surplus funds have been   applied in determining the amount of the school tax levy.  For  the  two   thousand seven--two thousand eight school year, surplus funds as used in   this  subdivision  shall  mean  any  operating  funds in excess of three   percent of the current school year budget, and shall not  include  funds   properly  retained  under  other  sections  of law. For the two thousand   eight--two thousand nine school year, and thereafter, surplus  funds  as   used  in  this  subdivision  shall mean any operating funds in excess of   four percent of the current school year budget, and  shall  not  include   funds  properly retained under other sections of law. Such warrant shall   have the same force and effect  as  a  warrant  issued  by  a  board  of   supervisors to a collecting officer in a town. The collecting officer to   whom  it may be delivered for collection shall be thereby authorized and   required to collect from every person named on such school tax roll  the   sum  set  opposite his name, or the amount due from any person specified   therein, in the same manner and with the  same  powers  that  collecting   officers in towns are authorized to collect taxes levied by the board of   supervisors.2.  A  warrant for the collection of a tax voted by the district shall   not be delivered to the collecting officer until  the  thirty-first  day   after  the  tax  was  voted.  A  warrant  for  the  collection  of a tax   authorized by law without a vote of the district may be delivered to the   collecting officer whenever the same is completed.3. If the sum of money, payable by any person or persons named in such   school tax rolls, is not paid or collected by such  warrant  within  the   time  therein  limited, it shall be lawful for the school authorities to   renew such warrant in respect to  such  delinquent  person  or  persons.   Whenever  more  than  one renewal of a warrant for the collection of any   school tax roll  may  become  necessary  in  any  district,  the  school   authorities may make such further renewal; provided, however, that in no   event shall such warrant be renewed for a period beyond the time for the   return  to  the  county  treasurer  as  set  forth in subdivision two of   section thirteen hundred thirty of this chapter.
NY Real Prop Tax L § 1320 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1320 - Undertaking of Collecting Officer.

§ 1320. Undertaking of collecting officer. The undertaking or sureties   of  any  collecting  officer,  given for the faithful performance of his   official duties, shall be liable for any moneys received or collected on   any school tax roll and warrant delivered to such collecting officer.
NY Real Prop Tax L § 1324 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1324 - Collecting Officer's Notice in City School Districts.

§  1324.  Collecting officer's notice in city school districts. Except   as otherwise provided in section thirteen hundred twenty-six or  section   thirteen hundred twenty-seven of this chapter, the collecting officer of   a  city  school  district  on receipt of a warrant for the collection of   taxes, shall cause a notice to be  published  in  a  newspaper,  or  two   newspapers,  if  there be two, having a general circulation in such city   school district, stating that he has  received  such  warrant  and  will   receive  all  such  taxes which may be paid to him within one month from   the date of the first publication of such notice. The  date  upon  which   such  warrant  expires  shall  be  specified in such notice. Such notice   shall be published at least twice and for such other times as the school   authorities may direct. The collecting  officer  shall  also,  upon  the   receipt  of  the warrant, mail statements of taxes in the same manner as   provided in section nine hundred twenty-two of this chapter for city and   town collecting officers; provided, that where the school  district  has   levied  a  tax  for purposes of a public library established pursuant to   section two hundred fifty-five of the education law or has levied a  tax   on  behalf  of a library district pursuant to special act, the amount of   the taxes attributable to library purposes shall be separately stated on   each  statement  of  taxes.    Upon  resolution  duly  adopted  by   the   authorities  of  a  city  school  district, the collecting officer shall   cause to be enclosed with the statement showing the amount of tax due, a   summary of the adopted budget and an explanation of the  computation  of   the tax rate.
NY Real Prop Tax L § 1325 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1325 - Collecting Officer in School District; Third Party Notification Notice.

§   1325.   Collecting   officer   in  school  district;  third  party   notification notice. 1. The collecting  officer  shall  further  enclose   with  each  statement  of taxes described in sections one thousand three   hundred twenty-two and one thousand three hundred  twenty-four  of  this   chapter  a  notice  that any taxpayer who owns residential real property   consisting of no more than three family dwelling units and  who  is  age   sixty-five  or  over  or  who  is disabled is eligible for a third party   notification procedure if desired. Such  notice  shall  state  that  any   eligible   taxpayer  wishing  to  participate  in  such  procedure  must   designate an  adult  third  party  to  receive  notification,  that  the   designated  third  party  must  consent  to such notification, where the   appropriate application form may be obtained, and  that  an  application   form must be filed with the collecting officer of the appropriate school   district  no  later than a specific date, as chosen by resolution of the   school authorities of such school  district,  which  date  shall  be  no   earlier  than  sixty  days prior to the levy of taxes by or on behalf of   such school district. Duplicates of subsequent tax bills and notices  of   unpaid  taxes shall be mailed to such third party until such time as the   property owner or an administrator or executor of  the  estate  of  such   property  owner  notifies  the  collecting officer in writing that third   party procedure should cease or until such time as a change of ownership   is indicated on the tax roll or the collecting officer  receives  notice   of  a  change of ownership pursuant to section five hundred seventy-four   of this chapter. The collecting officer shall mail an  application  form   to  any  eligible  taxpayer  who  requests  the  same and who includes a   self-addressed, stamped envelope with such request.2. The collecting officer, upon request by the landowner receiving the   agricultural  assessment,  shall  disclose  the  dollar  value  of   the   reduction  in  the  tax  liability  attributable  to land receiving such   agricultural assessment.
NY Real Prop Tax L § 1326-B (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1326-B - Payment of Taxes in Installments in Certain School Districts Affected by Floods or Natural Disasters.

§ 1326-b. Payment of taxes in installments in certain school districts   affected   by  floods  or  natural  disasters.  1.  Notwithstanding  any   provisions of this chapter or any other general or special  law  to  the   contrary,  a  school  district  which  is  wholly or partially contained   within  a  county  which  has  been  included  in  a  federal   disaster   declaration may, by resolution in any year during which a flood or other   natural  disaster  occurs  in  the six months preceding the due date for   school taxes, provide that every tax in excess of fifty  dollars  levied   by  the board pursuant to law may be paid in installments in amounts and   dates specified in the resolution. Such resolution shall apply only  for   one   year;  provided  that  nothing  shall  preclude  the  adoption  of   additional such authorizations if subsequent disasters occur.2. When such a resolution is in  effect  in  a  school  district,  the   collecting  officer  shall be authorized to receive such taxes until the   date  specified  in  the  resolution  for  the  payment  of  taxes.  The   collecting officer shall be in attendance to receive the installments of   taxes  at  the  same  places  and hours specified for the receipt of the   first installment, at least three days in each week for  the  two  weeks   preceding  the  final date for payment of the installments. In the event   that the first installment of any  tax  is  not  paid  within  the  time   specified, the collecting officer may receive the same at any time until   the  expiration  of  his warrant with interest as determined pursuant to   section nine hundred twenty-four-a  of  this  chapter  until  paid.  The   collecting  officer's  warrant  and  notice  of receipt thereof shall be   conformed in accordance with this section.3. At the expiration of his warrant, the collecting officer shall make   a return of unpaid taxes in the  same  manner  as  provided  in  section   thirteen  hundred  thirty or section thirteen hundred thirty-two of this   article, as applicable.5. A school district is authorized to refund to taxpayers any portions   previously paid by taxpayers if the school board adopts a resolution  to   that  effect, which establishes an installment payment schedule. If such   resolution is adopted, then any taxpayer having paid all or a portion of   their tax payment shall be entitled to such refund upon entering into an   agreement with the school  district  for  the  payment  of  their  taxes   according  to  the  schedule  adopted by the school district. Any unpaid   taxes shall be timely paid if the payment otherwise  comports  with  the   resolution schedule adopted by the school district.
NY Real Prop Tax L § 1334 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1334 - Right of Action to Recover Tax.

§  1334.  Right  of action to recover tax. Whenever any tax payable by   any person or corporation named on such school  tax  roll  is  not  paid   within  the time specified in the warrant or in any renewal thereof, the   school authorities may sue for and recover the same.