N.Y. Real Property Tax Law § 1326-b: Payment of taxes in installments in certain school districts affected by floods or natural disasters

§ 1326-b. Payment of taxes in installments in certain school districts

affected by floods or natural disasters. 1. Notwithstanding any

provisions of this chapter or any other general or special law to the

contrary, a school district which is wholly or partially contained

within a county which has been included in a federal disaster

declaration may, by resolution in any year during which a flood or other

natural disaster occurs in the six months preceding the due date for

school taxes, provide that every tax in excess of fifty dollars levied

by the board pursuant to law may be paid in installments in amounts and

dates specified in the resolution. Such resolution shall apply only for

one year; provided that nothing shall preclude the adoption of

additional such authorizations if subsequent disasters occur.

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 taxes. The

collecting officer shall be in attendance to receive the 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 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 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

thirteen hundred thirty or section thirteen hundred thirty-two of this

article, as applicable.

5. A school district is authorized to refund to taxpayers any portions

previously paid by taxpayers if the school board adopts a resolution to

that effect, which establishes an installment payment schedule. If such

resolution is adopted, then any taxpayer having paid all or a portion of

their tax payment shall be entitled to such refund upon entering into an

agreement with the school district for the payment of their taxes

according to the schedule adopted by the school district. Any unpaid

taxes shall be timely paid if the payment otherwise comports with the

resolution schedule adopted by the school district.