N.Y. Education Law § 1908: Apportionment of expenses

§ 1908. Apportionment of expenses. 1. The board of education of such

central high school district shall cause to be apportioned among the

school districts included in such central high school district the

amount required for the payment of the principal and interest of all

obligations issued for the purchase or acquisition of a school site, the

erection thereon of a new school building and the construction of

improvements and other structures on such site, and for the payment of

the authorized expenditures for the maintenance, support and expenses of

such high school during the ensuing school year. There shall be

apportioned to each such district such portion of such amount as the

assessed valuation of the taxable property in such district bears to the

total assessed valuation of all the school districts included in such

central high school district, as appears from the last preceding

assessment roll. The board of education of such central high school

district shall on or before July first of each year present to the board

of education of each union free school district and to the trustee or

board of trustees of each common school district in such central high

school district a certified statement of the portion of such amount to

be paid by each of such districts, except that in a central high school

district where the board of education has by resolution pursuant to

section nineteen hundred six determined that the annual meeting of such

central high school district shall be held on the last Tuesday in April,

and where the annual meeting has been so held, the board of education of

such central high school district must present the above mentioned

certified statement in the manner above set out on or before May tenth

of each year, and the said boards of education, boards of trustees or

trustees shall cause the same to be raised by tax on the taxable

property in such districts in the same manner as other taxes for the

support and maintenance of the schools therein.

2. The board of education of a central high school district in the

county of Westchester shall present such certified statements to the

board of education of each union free school district and to the

trustees or board of trustees of each common school district in such

central high school district on or before the third Tuesday in June each

year, and such boards of education, boards of trustees or trustees shall

include such amount in the annual school taxes of such districts and

certify the same to the supervisor of the town before July first each

year as provided in the laws applicable to such county.

3. The board of education or the trustees of each school district

within and forming a part of such central high school district situate

within the county of Nassau, within ten days after receipt of any

payment of moneys raised by taxation as determined by the school

district assessment roll, shall pay or cause to be paid over to the

treasurer of such central high school district a sum of money not less

than an amount which bears the same ratio to such payment received by

the said board of education or trustees as such school district's share

of the central high school budget bears to the total budget of such

school district.