2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part B - Taxes Administered by State Tax Commission › 1211 - Taxes of Certain Cities and School Districts Administered by State Tax Commission.

§  1211.  Taxes of certain cities and school districts administered by
state tax commission. (a) On request by a majority  vote  of  the  whole
number  of  the  school  authorities of the school district or districts
which are coterminous with, partly within or wholly within a city having
a population of less than one hundred twenty-five thousand, such city is
hereby authorized and empowered to adopt and amend local  laws  imposing
for  school  district purposes the taxes authorized under section twelve
hundred ten, at the rate of one-half, one, one and  one-half,  two,  two
and  one-half or three percent which rate shall be uniform for all taxes
imposed pursuant to the authority of this  section;  provided,  however,
where  a  city imposes a tax under the authority of both sections twelve
hundred ten and twelve hundred eleven, the aggregate rate of  the  taxes
imposed pursuant to both sections cannot exceed three percent.
(b) A local law imposing such a tax shall be effective only during the
period  that  each  of  the  school  districts  partly within and partly
without such city, by a majority vote of the whole number of its  school
authorities,  shall  impose  an identical tax, at the same uniform rate,
within that part of its territorial limits outside of  such  city.  Such
school  authorities  are  hereby authorized and empowered to impose such
tax so as to be effective only during the period when the tax imposed by
the city  on  areas  of  school  districts  within  the  city  shall  be
effective.  Taxes so imposed by such a city and by such school districts
shall be administered and collected  by  the  state  tax  commission  as
provided in subpart B of part III of this article.
(c) All actions taken by majority votes of school authorities pursuant
to this section shall be deemed resolutions under this article and shall
be official records of the school districts in which they are taken.
(d)  A  local  law  or  resolution  imposing  any tax pursuant to this
section, increasing or decreasing the rate of  such  tax,  repealing  or
suspending  such  tax or providing for the credit or refund described in
clause six of subdivision (a) of section eleven hundred nineteen of this
chapter must go into effect only on one of the  following  dates:  March
first, June first, September first or December first, subject to further
requirement as to effective date provided for in subdivision (b) of this
section; provided, that a local law or resolution providing for a refund
or  credit  described  in  subdivision  (d)  of  section  eleven hundred
nineteen of this chapter or repealing such provision so provided must go
into effect only on March first, subject to further  requirement  as  to
effective  date provided for in subdivision (b) of this section. No such
local law or resolution shall be effective unless a  certified  copy  of
such  local  law or resolution is mailed by registered or certified mail
to the commissioner at the commissioner's  office  in  Albany  at  least
ninety  days  prior  to the date it is to become effective. However, the
commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
requirement  to  a  mailing  of  such  certified  copy  by registered or
certified mail within a period of not less than  thirty  days  prior  to
such  effective  date  if  the  commissioner  deems  such  action  to be
consistent with the commissioner's duties under section  twelve  hundred
fifty of this article and the commissioner acts by resolution. Where the
restriction  provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax  and  the  notice  requirement
provided  for  therein  are  applicable  and  have  not been waived, the
restriction  and  notice   requirement   in   section   twelve   hundred
twenty-three of this article shall also apply.
(e)  Certified  copies  of  any  local  law or resolution described in
subdivision (d) of this section shall also be filed with the city clerk,
state department of education, the secretary  of  state  and  the  state
comptroller  within  five  days  after the date it is enacted. Certified

copies of any other local law or resolution  enacted  pursuant  to  this
section  shall  be  filed with the state tax commission, the city clerk,
the state department of education, the secretary of state and the  state
comptroller within five days after the date it is enacted.