2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-K - Allocation and Distribution of Net Collections in Oswego County.

§  1262-k.  Allocation  and  distribution of net collections in Oswego
county. Notwithstanding the contrary provisions of  subdivision  (c)  or
(d) of section twelve hundred sixty-two of this article:
(a)  Where a city in the county of Oswego exercises its prior right to
impose all of the  taxes  described  in  article  twenty-eight  of  this
chapter  as  authorized by subdivision (a) of section twelve hundred ten
or section twelve hundred eleven of this article at a rate greater  than
one  and  one-half  percent,  and the county of Oswego also imposes such
taxes and allocates  amounts  not  set  aside  for  county  purposes  or
educational  purposes  to  the cities and the area in the county outside
the cities, the county of  Oswego  shall  reduce  the  amount  otherwise
required  to  be allocated to such city under subdivision (c) of section
twelve hundred sixty-two of this article by one-third of such amount for
each one-half percent that such city's tax rate exceeds one and one-half
percent.
(b) Where a city in the county of Oswego exercises its prior right  to
impose  all  of  the  taxes  described  in  article twenty-eight of this
chapter as authorized by subdivision (a) of section twelve  hundred  ten
or  section twelve hundred eleven of this article at a rate greater than
one and one-half percent and the county imposes such  taxes  at  a  rate
greater  than  one and one-half percent, the county's additional rate on
the area of the county outside such city described in subdivision (d) of
section twelve hundred sixty-two of this article shall be deemed  to  be
one  and  one-half  percent and the portion of net collections that such
county would otherwise be required to allocate under subdivision (d)  of
section  twelve  hundred  sixty-two  of  this  article by reason of such
deemed additional rate shall be reduced by one-third for  each  one-half
percent that such city's tax rate exceeds one and one-half percent. Such
portion  shall be allocated quarterly to the several cities and towns in
such area on the basis of the ratio that the population of each city  or
town  bears  to  the entire population of all of the cities and towns in
such area, such populations as determined in accordance with subdivision
(c) of section twelve hundred sixty-two of this article.
(c) Where any village in the county of Oswego has elected to  be  paid
directly as provided in subdivision (c) or (d) of section twelve hundred
sixty-two  of  this article, the amount to be paid to such village shall
be determined by the ratio  that  the  population  of  such  village  or
portion  thereof  within the town in which such village is located bears
to the entire population of such town, such population as determined  in
accordance with such subdivision (c).
(d)  Subdivisions  (a)  and  (b) of this section shall apply only with
respect to taxes imposed at a rate not to exceed three  percent  by  the
county  of  Oswego  and by any city in such county and without regard to
any additional rate of tax that such county or  any  such  city  may  be
authorized to or does impose.