NY Real Prop Tax L § 1335 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1335 - Supplemental Assessment Roll of Real Property in a School District Other Than a School District Which Is Wholly or Partly Within a City.

§  1335.  Supplemental  assessment  roll  of real property in a school   district other than a school district which is wholly or partly within a   city. 1. Request for supplemental assessment roll for  school  purposes.   Notwithstanding  any  provisions of this chapter or of any other law, on   or before the first day of August of each year the school authorities of   a school district, other than a  school  district  which  is  wholly  or   partly  within  a  city, may request the preparation and completion of a   supplemental  assessment  roll  of  real  property  taxable  for  school   purposes  within  the  boundaries  of such school district. Such request   shall be made by resolution of the school authorities and a copy thereof   shall be transmitted to the commissioner and the governing board of each   county and town within which such school district is  wholly  or  partly   located  on  or  before  the  first  day of August. Upon receipt of such   resolution the governing board of such town shall direct  the  assessors   thereof  to  prepare  and  complete  a  supplemental assessment roll, as   hereinafter provided, of real property in such town taxable  for  school   purposes which is located within the boundaries of such school district.   Such  resolution  shall  remain in effect until revoked on or before the   first day of August in any subsequent year, and notice of its revocation   shall forthwith be given to the commissioner and the governing board  of   each  county  and  town  within  which such school district is wholly or   partly located.2. Taxable status date. The taxable status of real  property  for  the   supplemental  assessment roll shall be determined as of the first day of   November and all real property  on  such  supplemental  assessment  roll   shall  be  assessed  according to its condition and ownership as of such   date.3.  Tentative  completion  of  supplemental  assessment  roll,  notice   thereof.    On or before the first day of December the assessors of such   town shall complete the supplemental assessment roll and shall forthwith   give notice thereof as provided in subdivisions one and two  of  section   five  hundred  six  of this chapter, except that such notice shall state   that the said supplemental assessment roll may be seen and  examined  by   any person until the third Tuesday of December on which day the board of   review  shall  meet  to  hear  complaints in relation to the assessments   thereon. All changes in such supplemental  assessment  roll  made  as  a   result  of  the hearing of such complaints shall be entered on such roll   on or prior to the fifteenth day of January thereafter.4. Notice of increased assessments. Between the first and fifth day of   December in each year, the assessors in such town  shall  mail  to  each   owner  of  real  property therein within the school district a notice of   any increase in the assessment thereof. Such notice shall  specify  each   parcel   of  real  property,  the  assessed  valuation  thereof  on  the   supplemental  assessment  roll  and  on  the  regular  assessment   roll   delivered to the school authorities pursuant to section thirteen hundred   two of this chapter in the same fiscal year, and the net increase in the   assessment.  Failure  to mail any such notice or failure of the owner to   receive the same shall not prevent the levy, collection and  enforcement   of the payment of the taxes on such real property.5.  Hearing  of complaints. At the time and place and during the hours   specified in the notice given pursuant to the provisions of  subdivision   three of this section, the board of review shall meet to hear complaints   in  relation to assessments brought before it. The provisions of section   five hundred twelve of this chapter  shall  apply  to  the  hearing  and   determination   of   complaints   in  relation  to  assessments  on  the   supplemental assessment roll.6. Verification of supplemental assessment roll. When the supplemental   assessment roll has been corrected after the hearing  and  determination    of  all  complaints  as  provided  in  this section, the assessors shall   verify the supplemental assessment roll, as  provided  in  section  five   hundred fourteen of this chapter.7.  Completion of supplemental assessment roll. On or before the first   day of February, the assessors shall finally complete  the  supplemental   assessment  roll  and  prepare  and file a certified copy thereof in the   office of the town clerk. The assessors shall forthwith cause  a  notice   to  be  published once in the official newspaper of such town, or, if no   newspaper has been designated the official  newspaper,  in  a  newspaper   having  general  circulation in such town, stating that the supplemental   assessment roll has been finally completed and a certified copy  thereof   so filed for public inspection. The assessors shall also cause a copy of   the  published  notice  to be posted on the signboard maintained for the   posting of legal notices at the entrance  of  the  town  clerk's  office   pursuant to subdivision six of section thirty of the town law.8.  Delivery  to  school  authorities.  On  or before the first day of   February  the  assessors  shall  deliver   the   original   supplemental   assessment  roll  to  the  school  authorities. A certified copy of such   supplemental assessment roll shall remain on file in the office  of  the   town clerk until the first day of March. On that day, such copy shall be   delivered to the county treasurer.9.  Tax  lien. School taxes levied on the supplemental school tax roll   shall become a lien as of the date and hour of the confirmation or final   adoption of the supplemental 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.  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.10.  Expenses of preparing supplemental assessment roll, of collection   of taxes and of county indebtedness on  account  of  unpaid  taxes.  All   actual  and  necessary  expenses  incurred  in  the  preparation  of the   supplemental assessment roll or assessment rolls  as  provided  in  this   section,  in the collection of taxes on the supplemental school tax roll   by a town and as a result of indebtedness  contracted  by  a  county  in   meeting  the payments required to be made on or before the fifteenth day   of June pursuant to subdivision thirteen of this  section,  shall  be  a   charge  against the school district which has requested the supplemental   assessment roll or assessment rolls.11. Determination of railroad ceilings, special franchise assessments,   transition assessments and the approval of assessments of taxable  state   lands for the supplemental assessment roll. Where a resolution requiring   a supplemental assessment roll is in effect as provided in this section,   the  commissioner shall determine for such supplemental assessment roll,   railroad  ceilings,  special  franchise   assessments   and   transition   assessments  and  shall  approve  assessments  of taxable state lands as   provided  in  this  chapter  except  as  otherwise  provided   in   this   subdivision.  The  railroad  ceilings,  special  franchise  assessments,   transition assessments and the approved  assessments  of  taxable  state   land  for  such  supplemental assessment roll shall be the same as those   determined and approved for the regular  assessment  roll  of  the  town   which  was  used  in  the levy of taxes for school purposes for the same   fiscal year for which such supplemental assessment roll is to  be  used,   except  (a) with respect to railroad ceilings, if a special equalization   rate was established pursuant to subdivision two of section four hundred   eighty-nine-l of this chapter, such special equalization rate  shall  be   applied  as provided in such section, and (b) with respect to transition   assessments and the approval of assessments of taxable  state  lands,  a    change  in  the  level of assessment on the supplemental assessment roll   shall be taken into account. As used in  this  subdivision  the  term  "   change  in the level of assessment " shall have the same meaning as such   term is defined in subdivision two of section four hundred eighty-nine-l   of this chapter. The commissioner shall determine the railroad ceilings,   special  franchise  assessments,  transition assessments and approve the   assessments of taxable state lands for the supplemental assessment  roll   within  the  time  limitations  corresponding  to those provided in this   chapter  for  determining  and  approving  the  same  for  the   regular   assessment roll.12. Return of unpaid taxes; payment to county treasurer. The return of   unpaid  taxes  levied on the supplemental school tax roll shall be made,   and the  statement  and  certificate  of  such  unpaid  taxes  shall  be   transmitted, as provided in subdivisions one and two of section thirteen   hundred thirty of this chapter, respectively, except that such statement   and  certificate shall be transmitted so that the same shall be received   by the county treasurer no later than the fifteenth day of May following   the levy of the tax. Any person whose real property is included in  such   statement  may pay the taxes thereon to the county treasurer as provided   in this subdivision. In case of  taxes  paid  to  the  county  treasurer   within  thirty  days  from  the  date  of  receipt  of the statement and   certificate of unpaid taxes by  the  county  treasurer,  the  amount  of   interest  provided  by  subdivision  two  of  section  thirteen  hundred   twenty-eight of this chapter shall be added thereto, and the  amount  of   such  interest  shall be deemed a part of the amount of the unpaid taxes   for purposes  of  payments  to  the  school  district  from  the  county   treasurer  and  for  computing  the  additional percentage and interest,   pursuant  to  subdivision  thirteen  and  fourteen  of   this   section,   respectively.  In  case  of  payment  to  the county treasurer after the   expiration of the thirty days from the date of receipt of such statement   and certificate of unpaid taxes, the seven per centum and  the  interest   provided  by subdivision fourteen of this section shall be added to such   unpaid taxes.13. Payment by county treasurer. The county  treasurer  shall,  on  or   before  the fifteenth day of June following the receipt of the statement   and certificate of unpaid taxes, pay to the officer charged by law  with   the  custody  of  school  district  moneys the amount of returned unpaid   school taxes. The moneys to meet such payment  shall  be  provided  from   moneys not otherwise appropriated or committed, from moneys appropriated   for a contingent fund or pursuant to the local finance law.14.  Enforcement of taxes levied on supplemental school tax roll. Upon   the expiration of thirty days from the date of  receipt  by  the  county   treasurer  of  the  statement  and  certificate  of  taxes levied on the   supplemental school tax roll returned as unpaid, the  county  shall,  by   operation  of law, acquire all rights, powers and duties with respect to   the enforcement of such unpaid taxes as if the same had been  levied  by   the  board  of supervisors. Such unpaid taxes shall not be relevied, but   shall be enforced by tax sale at the same time and in the same manner as   unpaid county taxes. Upon the expiration of such thirty days, the county   treasurer shall forthwith add seven per centum  to  the  amount  of  the   unpaid taxes and the interest thereon, and the seven per centum shall be   deemed  a  part  of  the  amount of the unpaid taxes. The amount of such   unpaid taxes including the seven per centum  added  thereto  shall  bear   interest  at  the  rate  as  determined pursuant to section nine hundred   twenty-four-a of this chapter for each month or  fraction  thereof.  The   amount  of  taxes with the interest and penalties added thereto which is   collected by the county treasurer after the  expiration  of  the  thirty   days from the date of receipt of the statement and certificate of unpaid    taxes, shall belong to the county to reimburse the county for the amount   advanced, with the expenses of collection.15.  This section shall apply to school districts within the county of   Nassau, other than a school district wholly or  partly  within  a  city,   provided  that  the  powers and duties imposed on town assessors, school   authorities and other officials named in this section shall be exercised   and performed in the county of Nassau  by  the  appropriate  officer  or   board,  including the county board of assessors, normally performing the   same duties pursuant to the Nassau County  Government  Law,  the  Nassau   County  Administrative  Code  and other applicable laws of the county of   Nassau  and  provided  further  that  the  taxable   status   date   for   supplemental  assessment  roll purposes shall be November 1 annually and   that the sequence of events and dates to be applied for the  preparation   and   completion   of   the  supplemental  assessment  roll,  review  of   assessments and levy of taxes shall have the  same  intervals  as  those   between  the dates regularly employed for purposes of the assessment and   taxation of real property as set forth in the Nassau  County  Government   Law, the Nassau County Administrative Code and any other applicable laws   of the county of Nassau.16.  This section shall apply to school districts within the county of   Suffolk, other than a school district wholly or partly  within  a  city,   provided  that  the  powers and duties imposed on town assessors, school   authorities and other officials named in this section shall be exercised   and performed in the county  of  Suffolk  by  the  appropriate  officer,   board, or other competent authority, normally performing the same duties   pursuant  to the Suffolk county tax act and other applicable laws of the   county of Suffolk and provided further that the taxable status date  for   supplemental  assessment  roll purposes shall be November first annually   and that the sequence  of  events  and  dates  to  be  applied  for  the   preparation  and  completion of the supplemental assessment roll, review   of assessments and levy of taxes shall have the same intervals as  those   between  the dates regularly employed for the purposes of assessment and   taxation of real property as set forth in Suffolk county tax act and any   other applicable laws of the county of Suffolk.17. Application of other provisions of this chapter. The provisions of   this chapter which are not inconsistent  with  the  provisions  of  this   section  shall  apply  to the supplemental assessment roll, the levy and   collection of  taxes  on  the  supplemental  school  tax  roll  and  the   enforcement of unpaid taxes thereon.