N.Y. Real Property Tax Law § 1326-a: Payment of taxes in installments in certain school districts

§ 1326-a. Payment of taxes in installments in certain school

districts. 1. Notwithstanding any provisions of this chapter or any

other general or special law to the contrary, a school district may, by

resolution adopted by a two-thirds vote prior to the levy of taxes in

any year, provide that thereafter and until such resolution is

rescinded, every tax in excess of fifty dollars levied by the board

pursuant to law may be paid in three installments, the first of which

shall be at least fifty percent of the total tax due, or such other

amount as may be prescribed by such resolution, and shall be paid not

later than the last day of the one month collection period prescribed by

subdivision one of section thirteen hundred twenty-two or section

thirteen hundred twenty-four of this article and, provided the first

installment has been paid, the second shall be at least fifty percent of

the remainder, or such other amount as may be prescribed by such

resolution, plus interest at the rate as determined pursuant to section

nine hundred twenty-four-a of this chapter, and shall be paid on or

before the date specified in the resolution for the second payment, and

the third shall be the remainder plus interest at the rate determined

pursuant to section nine hundred twenty-four-a of this chapter and shall

be paid on or before the date specified in the resolution for the

expiration of the warrant.

2. When such a resolution is in effect in a school district, the

collecting officer shall be authorized to receive such taxes until the

date specified in the resolution for the payment of the second and third

installments of taxes. The collecting officer shall be in attendance to

receive the second and third installments of taxes at the same places

and hours specified for the receipt of the first installment, at least

three days in each week for the two weeks preceding the final date for

payment of the second and third installments. In the event that the

first installment of any tax is not paid within the time specified, the

collecting officer may receive the same at any time until the expiration

of his warrant with interest as determined pursuant to section nine

hundred twenty-four-a of this chapter for the month of October and each

month or fraction thereof until paid. The collecting officer's warrant

and notice of receipt thereof shall be conformed in accordance with this

section.

3. At the expiration of his warrant, the collecting officer shall make

a return of unpaid taxes in the same manner as provided in section one

thousand three hundred thirty of this chapter.

4. An installment program adopted pursuant to this section shall apply

to all property within the school district, unless it is explicitly

limited to one or more of the following classes of property:

(a) property which is improved by a one, two or three family structure

used exclusively for residential purposes;

(b) property which is exempt from taxation pursuant to section four

hundred sixty-seven of this chapter; or

(c) property which is exempt from taxation pursuant to section four

hundred fifty-nine of this chapter, or which is owned and occupied by a

person or persons who qualify as physically disabled pursuant to such

section.