N.Y. Real Property Tax Law 1336 – Collection of taxes in installments in school districts other than city school districts; method of election; certification
§ 1336. Collection of taxes in installments in school districts other than city school districts; method of election; certification. 1. Notwithstanding any of the provisions of this chapter or any other general, special or local law to the contrary, upon the enactment of a local law by a county pursuant to section nine hundred seventy-two of this chapter, the school authorities of a school district, other than a city school district, may determine that thereafter and until such action be duly rescinded, any taxes in excess of fifty dollars levied by it upon any parcel of real property within such county situated within the school district, may be paid in installments as provided in such local law.
Terms Used In N.Y. Real Property Tax Law 1336
- city: shall mean a city (a) which is co-terminous with a city school district or (b) in which a city school district is wholly or partly located. See N.Y. Real Property Tax Law 1300
- city school district: shall mean a school district to which Article fifty-one of the education law is applicable. See N.Y. Real Property Tax Law 1300
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
2. The determination pursuant to subdivision one of this section or section thirteen hundred thirty-seven of this article shall be made by resolution of the school authorities prior to the annual meeting of the school district, and when such resolution shall have been adopted, it shall be certified by the clerk of the school district to the clerk of the board of supervisors on or before the first day of August following such annual district meeting. Such resolution may be rescinded prior to any annual meeting of such school district following the adoption thereof.
3. Whenever a resolution has been adopted pursuant to this section, the notice required to be given by the collecting officer pursuant to section thirteen hundred twenty-two of this chapter shall state that taxes may be paid in installments as provided in such local law. Warrants for the collection of taxes levied while such resolution continues in force shall contain appropriate directions for the collection of taxes in the manner specified in such local law.