2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1204 - Taxes Administered by Cities With Populations of Less Than One Hundred Twenty-Five Thousand on Request of School Districts.

§ 1204. Taxes administered by cities with populations of less than one
hundred  twenty-five  thousand  on  request  of school districts. (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 any of the taxes which such city is  empowered  to  impose  for
city purposes pursuant to section twelve hundred three.
(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  within that part of its
territorial limits outside of such city.  Such  school  authorities  are
hereby  authorized  and  empowered so to impose such tax, which shall be
effective only during the period when the tax imposed by  such  city  on
areas of school districts within such city shall be effective.
(c) Taxes so imposed by such a city and by such school districts shall
be  administered  and collected by such city, in the manner provided for
in this section and in subpart A of part III of  this  article.  In  the
case  of  such administration and collection in areas outside such city,
the  city  and  the  city  officers  and  employees  administering   and
collecting  the  tax  shall  act  as  agents  for the school district or
districts which imposed the tax in such areas.  In  such  instances  the
school authorities of each district and the governing board of such city
may  enter  into  an  agreement for the administration and collection of
such taxes by the city for and on behalf of  the  school  district.  Any
such  agreement  shall  state the consideration payable to such city for
such service and make such  other  related  provisions  as  the  parties
thereto shall consider necessary.
(d)  Subject to the terms of such agreement, the total net collections
from a tax so imposed by such a  city  and  school  districts  shall  be
distributed  and  paid quarterly to the city school district where it is
coterminous with or includes the  entire  city  or  to  all  the  school
districts partly within or wholly within such city.
(e) Except where the city school district is coterminous with the city
or  includes  the  entire  area  of  the  city,  such  amounts  shall be
distributed and paid to the school district or districts  partly  within
or  wholly  within  the city, in accordance with the total average daily
attendance for the last preceding school year of pupils residing in each
such district and without regard to the location of the school attended.
(f) 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.
Certified  copies thereof forthwith shall be filed in the offices of the
city clerk, state department of education, the secretary  of  state  and
the state comptroller.