N.Y. Real Property Tax Law § 1318: Collecting officer's warrant; delivery thereof

§ 1318. Collecting officer's warrant; delivery thereof. 1. The warrant

of the collecting officer shall be signed by the trustee, or the

trustees, or a majority of them, or the board of education or a majority

thereof. Such warrant shall state the amount of unexpended surplus funds

in the custody of the board and shall further state that except as

authorized or required by law, such unexpended surplus funds have been

applied in determining the amount of the school tax levy. For the two

thousand seven--two thousand eight school year, surplus funds as used in

this subdivision shall mean any operating funds in excess of three

percent of the current school year budget, and shall not include funds

properly retained under other sections of law. For the two thousand

eight--two thousand nine school year, and thereafter, surplus funds as

used in this subdivision shall mean any operating funds in excess of

four percent of the current school year budget, and shall not include

funds properly retained under other sections of law. Such warrant shall

have the same force and effect as a warrant issued by a board of

supervisors to a collecting officer in a town. The collecting officer to

whom it may be delivered for collection shall be thereby authorized and

required to collect from every person named on such school tax roll the

sum set opposite his name, or the amount due from any person specified

therein, in the same manner and with the same powers that collecting

officers in towns are authorized to collect taxes levied by the board of

supervisors.

2. A warrant for the collection of a tax voted by the district shall

not be delivered to the collecting officer until the thirty-first day

after the tax was voted. A warrant for the collection of a tax

authorized by law without a vote of the district may be delivered to the

collecting officer whenever the same is completed.

3. If the sum of money, payable by any person or persons named in such

school tax rolls, is not paid or collected by such warrant within the

time therein limited, it shall be lawful for the school authorities to

renew such warrant in respect to such delinquent person or persons.

Whenever more than one renewal of a warrant for the collection of any

school tax roll may become necessary in any district, the school

authorities may make such further renewal; provided, however, that in no

event shall such warrant be renewed for a period beyond the time for the

return to the county treasurer as set forth in subdivision two of

section thirteen hundred thirty of this chapter.