2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1306 - Levy of Taxes.

§  1306.  Levy  of  taxes.  1. Immediately after a tax shall have been
  voted by a district meeting for a purpose  arising  during  the  current
  school  year,  the school authorities shall levy it, make out the school
  tax roll therefor and annex thereto a warrant for its collection.  Where
  a  tax  is  voted at an annual school meeting for school purposes during
  the following school year, the  school  authorities  shall  prepare  the
  school tax roll therefor and, on or before September first annex thereto
  a warrant for its collection. They may at the same time levy two or more
  taxes  so voted, and any taxes they are authorized to raise without such
  vote, and make  out  one  school  tax  roll  and  one  warrant  for  the
  collection of all such taxes. They shall prefix to the school tax roll a
  heading  showing  for  what  purpose  the different items of the tax are
  levied unless the tax is raised to meet the appropriations of the annual
  budget, in which event the tax roll shall show such information.
2.  The provisions of subdivision one of this section shall  apply  to
  the  levy  of  taxes  by  city school districts for the nineteen hundred
  ninety-seven--ninety-eight school year and thereafter, except where such
  provisions are inconsistent with  this  subdivision.    In  city  school
  districts  upon  adoption of the budget for the following school year in
  accordance with section twenty-six hundred one-a of the  education  law,
  and  the  completion of the necessary assessment rolls of the city, town
  or county, as the case may be, the school authorities shall  prepare  or
  cause to be prepared a school tax roll for the tax required to be levied
  as  stated in such budget. Such authorities shall, not later than ninety
  days after the beginning of the fiscal year,  confirm  such  school  tax
  roll  and annex thereto a warrant for the collection of such tax. Except
  as otherwise provided in section thirteen hundred twenty-six or  section
  thirteen  hundred  twenty-seven  of this chapter, the collecting officer
  shall be required to return such warrant within ninety  days  after  the
  date of such confirmation.
3.  In  a  school  district  in  which in any fiscal year a resolution
  requiring supplemental assessment rolls is  in  effect  as  provided  in
  section  thirteen  hundred  thirty-five  of  this  chapter,  the  school
  authorities shall levy fifty per centum of the amount of taxes  required
  to  be  levied  on  or before the first day of September, as provided in
  this section, on the regular school tax roll for such fiscal  year,  and
  the  remaining  fifty  per centum on or before the first day of March on
  the supplemental school tax roll for such fiscal year.
4. The warrant for the collection of taxes levied on the  supplemental
  school  tax  roll shall be annexed thereto on or before the first day of
  March and shall contain appropriate directions  for  the  collection  of
  such  taxes  within  collection  periods  corresponding to those for the
  collection of taxes levied on the regular school tax roll. Upon  receipt
  of  such  warrant,  the  collecting officer shall give notice thereof as
  provided in section thirteen hundred twenty-two of this chapter, and the
  fees and interest provided  in  subdivisions  one  and  two  of  section
  thirteen  hundred  twenty-eight  of  this  chapter  shall  apply  to the
  collection of taxes levied on the supplemental school tax roll.
5. Notwithstanding any provision of this section requiring  annexation
  of  a  warrant, if a tax roll is prepared in machine readable form only,
  the annexation requirement shall be deemed satisfied if the  warrant  is
  filed  as  provided  in  section  fifteen  hundred  eighty-four  of this
  chapter.