N.Y. Real Property Tax Law § 1322: Collecting officer's notice in districts other than city school districts

§ 1322. Collecting officer's notice in districts other than city

school districts. 1. In each school district other than a city school

district, upon the receipt of a warrant for the collection of taxes, the

collecting officer shall cause a notice to be published in a newspaper,

or two newspapers, if there be two, having general circulation in the

school district stating that he has received such warrant and will

receive all taxes which may be paid to him within one month from the

time of the first publication thereof. Such notice shall be published at

least twice and for such other times as the school authorities may

direct; provided, however, that if there is no newspaper having general

circulation in such district, such notice shall be posted immediately in

at least twenty public places in such district. The collecting officer

shall also, upon the receipt of the warrant, mail statements of taxes in

the same manner as provided in section nine hundred twenty-two of this

chapter for city and town collecting officers; provided, that where the

school district has levied a tax for purposes of a public library

established pursuant to section two hundred fifty-five of the education

law or has levied a tax on behalf of a library district pursuant to

special act, the amount of the taxes attributable to library purposes

shall be separately stated on each statement of taxes; provided

further, that where the school district is required to levy and collect

taxes for free association libraries the amount of taxes attributable to

library purposes shall be stated on a separate line on each statement of

taxes. Upon resolution duly adopted by the authorities of the school

district, the collecting officer shall cause to be enclosed with the

statement showing the amount of tax due, a summary of the adopted budget

and an explanation of the computation of the tax rate.

2. Such collecting officer shall also cause a like notice to be given,

either personally or by mail, at least twenty days prior to the

expiration of the one month collection period (a) to the president,

secretary, or other officer or managing agent of any railroad,

telegraph, telephone, electric, gas, water or pipe line corporation

liable for taxes on the school tax roll delivered to him and (b) to all

non-resident taxpayers of the school district on such roll whose

residence or address may be known to such collecting officer, or may be

ascertained by him upon inquiry of the school authorities or clerk of

the district.

3. No collecting officer shall be entitled to recover as his fee from

any such corporation or non-resident taxpayer more than the one per

centum fee on the taxes levied against the property of such corporation

or non-resident, unless the notice provided for in subdivision two of

this section has been given.