N.Y. Real Property Tax Law § 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.