2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1302 - Use of City, Town or County Assessment Roll.

§  1302.  Use  of  city,  town  or  county assessment roll. 1. For the
  purpose of the levy and collection of school taxes,  the  valuations  of
  real property shall be ascertained from the latest final assessment roll
  of the city or town; provided, however, that the school authorities of a
  city  school  district  of  a  city located in a county which prepares a
  county assessment roll may, in its discretion, ascertain such valuations
  of real property located inside and outside the  city  either  from  the
  city  assessment  roll  or  from the county assessment roll; and in such
  case all references in this article to the city or town assessment  roll
  or  the  powers  and duties of officials charged with the preparation of
  such roll, shall be construed to apply also  to  the  county  assessment
  roll   and   the  powers  and  duties  of  officials  charged  with  its
  preparation, in relation to real property located in  such  city  school
  district.
2.  The  city or town assessors shall prepare for each school district
  wholly or partly within such city or town a duplicate of  that  part  of
  the  final  assessment roll applying to such district.  The city or town
  assessors shall deliver the appropriate portion of the final  assessment
  roll  to the school authorities of each school district within five days
  after  the  completion  and  certification  or  verification   of   such
  assessment roll.  The expense of preparing and furnishing such duplicate
  portion  of  the assessment roll shall be a city, town or county charge,
  as the case may be, to be raised and collected as are other  city,  town
  or  county charges; provided, however, that if such duplicate portion of
  the assessment roll is prepared for a city school district, the city  or
  town  concerned  shall  be entitled to be reimbursed by such city school
  district  for  the  actual  and  necessary  expense  of  preparing  such
  duplicate  portion of the assessment roll. In lieu of the duplicate copy
  of the appropriate  portion  of  the  assessment  roll,  upon  agreement
  between the assessor and school authorities, the assessors may provide a
  data file, as that term is defined in section fifteen hundred eighty-one
  of  this  chapter,  and  a summary of the information contained therein,
  including the number of parcels, the total assessed value  thereof,  and
  the total taxable assessed value thereof. Nothing contained herein shall
  relieve the school authorities from full responsibility for ascertaining
  whether real property is within the school district boundaries.
3.  Except  as otherwise provided in subdivision four of this section,
  the taxable status date of the city, town or county, as the case may be,
  shall be controlling for school district purposes.
4. The school authorities of a school district  co-terminous  with  or
  partly or wholly within a city may elect to confirm the school tax roll,
  except that portion thereof which sets forth the amount and rate of tax,
  for  such  school district in any year before the adoption of the budget
  or before a tax is voted for such  year.  In  such  event,  the  taxable
  status  date  of  the city, town or county, as the case may be, shall be
  controlling for  school  district  purposes.    Upon  such  confirmation
  thereof,  the  tax  roll as so completed shall constitute the assessment
  roll of such school district.