2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1332 - Enforcement of Taxes in City School Districts.

§  1332.  Enforcement of taxes in city school districts. 1. As used in
this section the term "city tax  enforcement  officer"  shall  mean  the
officer  charged by law with enforcing the collection of delinquent city
taxes.
2. The collecting officer of each city school district shall make  and
deliver to the school authorities thereof his statement of unpaid taxes,
subscribed  and  affirmed by him as true under the penalties of perjury,
in the same manner and with the same effect as provided  in  subdivision
one  of section thirteen hundred thirty of this chapter, except that the
city school district and the collecting officer may agree  to  have  the
school  tax  roll  remain  in  the  temporary custody of such collecting
officer until all taxes  listed  therein  have  been  collected.  If  so
agreed,  the  collecting  officer  shall  furnish an accurate statement,
subscribed and affirmed by him as true under the penalties  of  perjury,
of  the total amount received in payment of such taxes, together with an
itemized statement of all uncollected taxes, in lieu of delivery of  the
items  required  by  subdivision  one  of  said section thirteen hundred
thirty.
3. Upon receiving the statement referred to in subdivision two of this
section from  the  collecting  officer,  the  school  authorities  shall
compare  or cause to be compared such statement with the original school
tax roll, and if it be found to be  correct,  they  shall  add  to  such
statement their certificate to the effect that they have compared it, or
caused  it to be compared, with the original school tax roll and that it
was found to be correct. Within twenty days after  the  receipt  of  any
such  statement, the school authorities shall transmit the statement and
certificate as follows:
(a) If such account pertains solely to unpaid  taxes  levied  on  real
property   within  the  boundaries  of  the  city,  such  statement  and
certificate shall be transmitted to the city tax enforcement officer.
(b) If such statement pertains solely to unpaid taxes levied  on  real
property  outside  the  boundaries  of  the  city,  such  statement  and
certificate shall be transmitted to the county treasurer.
(c) If such statement pertains to unpaid taxes levied on real property
located both within and outside of  the  boundaries  of  the  city,  the
statement   and  certificate  shall  be  transmitted  to  the  city  tax
enforcement  officer  and  certified  copies  thereof  also   shall   be
transmitted to the county treasurer.
4.  All  school tax rolls and warrants, within twenty days after their
return by a collecting officer, shall be filed  in  the  office  of  the
clerk of the city school district, unless the same have been retained by
the  tax  enforcement  officer  pursuant  to  agreement,  as provided in
subdivision two of this section, in which event the  statements  therein
specified  shall  be filed in the office of the clerk of the city school
district. Whenever all the taxes shown on any school tax roll have  been
fully  paid  or discharged, such tax roll shall be placed in the custody
of the clerk of such city school district. A copy of the school tax roll
shall be permanently retained as a public record.
5.  The  city  tax  enforcement  officer  shall  proceed  to   enforce
collection of such unpaid taxes as were levied upon real property within
the  boundaries  of  the city in the same manner and at the same time as
though such unpaid taxes were city taxes, with five per  centum  of  the
amount of the principal and interest added thereto. The county treasurer
shall  proceed to enforce collection of such unpaid taxes as were levied
upon real property outside the boundaries of the city in the same manner
and at the same time as though such unpaid taxes were county taxes, with
five per centum of the amount of principal and interest  added  thereto.
The  city  tax enforcement officer, or the county treasurer, or both, as

the case may be, shall pay over to the treasurer of the school  district
at  least  once  each  month all moneys realized from such collection of
such unpaid taxes,  including  interest,  provided  that  the  city  tax
enforcement  officer,  or the county treasurer, or both, as the case may
be, shall retain the  additional  five  per  centum  of  the  amount  of
principal  and  interest,  which amount shall be paid to the city or the
county, as the case may be. In the event that the  city  or  the  county
shall  bid in or shall be deemed to have bid in any real property or tax
lien at any sale of such property or such tax lien on account of any  of
such  unpaid  taxes,  or  in  the  event that within two years after the
return of the statement of unpaid taxes no tax sale on  account  of  any
such  unpaid  taxes  was held, the city tax enforcement officer or other
appropriate city officer, or the county treasurer, as the case  may  be,
shall  pay  over  to  the treasurer of the school district the amount of
such unpaid taxes, including interest, for which such property  or  such
tax  lien  was  sold, or would have been sold if a tax sale were held in
accordance with law, after deducting therefrom the additional  five  per
centum of the principal of and interest on such unpaid taxes.
The  provision  of  this subdivision, relating to payment by a city or
county to the treasurer of a city  school  district  of  the  amount  of
unpaid  tax, shall not be applicable with respect to unpaid taxes on any
property during the period the enforcement of  which  is  restrained  or
prohibited by an order of a court of competent jurisdiction.