NY Real Prop Tax L § 1330 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1330 - Enforcement of Taxes in Districts Other Than City School Districts.

§  1330.  Enforcement  of  taxes  in  districts other than city school   districts. 1. In any school district other than a city school  district,   if  any  taxes  remain  unpaid  at  the  time  the collecting officer is   required by law to return his warrant, he shall  be  credited  with  the   amount  thereof,  including  the balance of the amount of taxes which an   owner of real property has elected to pay in  installments  pursuant  to   section  thirteen  hundred  forty  of this chapter, upon delivery to the   school authorities  of  the  tax  roll  and  warrant  and  a  statement,   subscribed  and  affirmed by him as true under the penalties of perjury,   of such unpaid taxes, containing a description of the real property upon   which such taxes  remain  unpaid.  A  collecting  officer  who  received   compensation  in lieu of fees shall include in such statement the amount   of interest on such unpaid taxes, except that no such interest shall  be   added  by  the collecting officer to the balance of taxes which an owner   of real property has elected to pay in installments pursuant to  section   thirteen hundred forty of this chapter.2.  Upon  receiving  such  statement  from the collecting officer, the   school authorities shall compare it with the original school  tax  roll,   and  if  they  find  it  to be correct, they shall add to such statement   their certificate to the effect that they  have  compared  it  with  the   original  school  tax  roll  and  found  it  to  be  correct,  and shall   immediately transmit the statement and certificate to the  treasurer  of   the  county.  Such statement and certificate shall be transmitted to the   county treasurer so that the same shall be received  by  him  not  later   than the fifteenth day of November following the levy of the tax.3. Within fifteen days after any school tax roll and warrant have been   returned  by  a collecting officer to the school authorities, they shall   deliver the same to the school district clerk. The school district clerk   shall file the same in his office; provided,  however,  that  in  school   districts under the jurisdiction of a district superintendent of schools   the  school  authorities  shall deliver such school tax roll and warrant   after its return by a collecting officer to the district  superintendent   who  in  turn shall deliver the same to the school district clerk, on or   before July first of  each  year.    Any  school  tax  rolls  previously   delivered to and filed by a town clerk shall be turned over to and filed   by  the  school  district  clerk. A copy of the school tax roll shall be   permanently retained as a public record.4. The county treasurer shall, on or before the  first  day  of  April   following  the  receipt  of the statement and certificate as provided in   subdivision two of this section, pay to the officer charged by law  with   the  custody  of  school  district moneys, the amount of returned unpaid   school taxes, not including the amount of taxes paid pursuant to section   thirteen hundred forty-two of this chapter.5. Such statement and certificate shall be transmitted by  the  county   treasurer  to  the  board  of supervisors, who shall cause the amount of   such unpaid taxes with seven per centum of the amount of  principal  and   interest in addition thereto, to be relevied upon the real property upon   which  the  same were imposed, except that in a school district in which   there is a resolution in effect pursuant  to  section  thirteen  hundred   thirty-six or section thirteen hundred thirty-seven of this chapter, the   amount  of  taxes  which an owner of real property has elected to pay in   installments pursuant to section thirteen hundred forty of this  chapter   shall  not  be  relevied  at  such time, but the amount of such taxes as   shall  have  remained  unpaid  after  the  date  upon  which  the   last   installment  was  due,  including  the  seven  per centum as hereinabove   provided, shall be relevied at the  annual  levy  for  county  and  town   purposes following such last due date. When collected, the same shall be    returned  to the county treasurer to reimburse the county for the amount   so advanced, with the expenses of collection.6.  Any  person  whose real property is included in any such statement   may pay the amount of taxes levied thereon, with five per  centum  added   thereto,  to  the  county  treasurer,  at  any  time before the board of   supervisors shall have directed the  same  to  be  relevied,  except  as   otherwise  provided  in  subdivision  two  of  section  thirteen hundred   twenty-eight of this chapter in relation to the payment of  interest  in   lieu of such five per centum.7.  The  same  proceedings  in  all  respects  shall  be  had  for the   collection of the amount so directed  to  be  raised  by  the  board  of   supervisors as are provided by law in relation to the county taxes.