NY Real Prop Tax L § 1328 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1328 - Collecting Officer's Fees; Interest.

§  1328.  Collecting  officer's fees; interest. 1. Except as otherwise   provided in subdivision two of this section and except  in  city  school   districts,  the collecting officer shall receive for his services on all   sums paid to him within the one  month  collection  period  provided  in   section  thirteen hundred twenty-two of this chapter one per centum, and   upon all sums collected by him thereafter, five per centum.  In  case  a   levy  and  sale is made by such collecting officer, he shall be entitled   to traveling expenses at the rate of ten cents per mile to  be  computed   from the principal school building in such district.2.  In  a  school  district in which the collecting officer receives a   fixed compensation in lieu of fees under the provisions  of  subdivision   four  of  section  twenty-one  hundred  thirty of the education law, all   taxes remaining unpaid after the expiration  of  the  one  month  period   prescribed  by subdivision one of section thirteen hundred twenty-two of   this chapter shall bear interest at the rate as determined  pursuant  to   section  nine  hundred  twenty-four-a of this chapter for such one month   period and for each one month period or part  thereof  thereafter  until   paid  or  until  the  return of the collecting officer's warrant. In the   case of a tax paid to the county  treasurer  under  subdivision  six  of   section thirteen hundred thirty of this chapter, before levy, the amount   of  such  interest  shall  be  in lieu of the five per centum of the tax   provided for in such section, and the amount of such interest  shall  be   included  in  and  be  deemed  part  of the amount of the unpaid tax for   purposes of payments to the district from the county treasurer  and  for   computing  the  additional  percentage  to  be  levied  by  the board of   supervisors, pursuant to subdivisions four and five of section  thirteen   hundred thirty of this chapter. All interest collected by the collecting   officer  upon  school  taxes  under the provisions of this chapter shall   belong to the school district and shall be paid into the school district   funds.3. In a city school district all  taxes  remaining  unpaid  after  the   expiration  of  the  one month period stated in section thirteen hundred   twenty-four  of  this  chapter  shall  bear  interest  at  the  rate  as   determined  pursuant  to  section  nine  hundred  twenty-four-a  of this   chapter for such one month period and for each one month period or  part   thereof thereafter until paid or until the return of such warrant by the   collecting officer. The amount of such interest shall be included in and   be  deemed  part  of  the  amount of the unpaid tax. All taxes remaining   unpaid after the return of the warrant shall bear interest at  the  rate   as  determined  pursuant  to  section nine hundred twenty-four-a of this   chapter for each such one month period, or part thereof. Notwithstanding   the foregoing provisions of this subdivision, the school authorities  of   any  such  city school district shall have the power, by resolution duly   adopted, to suspend the provisions of this subdivision  in  relation  to   the  rates of interest payable on school district taxes remaining unpaid   after the expiration of the one month period stated in section  thirteen   hundred  twenty-four  of  this  chapter.  Upon  the  adoption  of such a   resolution, the rates of interest payable on unpaid city taxes  in  such   city, according to law, shall be the rates of interest payable on school   district  taxes  remaining unpaid after the expiration of such one month   period.  Such  rates  shall  remain  so  applicable  until  such  school   authorities,  by  resolution  duly  adopted,  terminate  the  period  of   suspension of such provisions of this subdivision.