N.Y. Real Property Tax Law § 1330: Enforcement of taxes in districts other than city school districts

§ 1330. Enforcement of taxes in districts other than city school

districts. 1. In any school district other than a city school district,

if any taxes remain unpaid at the time the collecting officer is

required by law to return his warrant, he shall be credited with the

amount thereof, including the balance of the amount of taxes which an

owner of real property has elected to pay in installments pursuant to

section thirteen hundred forty of this chapter, upon delivery to the

school authorities of the tax roll and warrant and a statement,

subscribed and affirmed by him as true under the penalties of perjury,

of such unpaid taxes, containing a description of the real property upon

which such taxes remain unpaid. A collecting officer who received

compensation in lieu of fees shall include in such statement the amount

of interest on such unpaid taxes, except that no such interest shall be

added by the collecting officer to the balance of taxes which an owner

of real property has elected to pay in installments pursuant to section

thirteen hundred forty of this chapter.

2. Upon receiving such statement from the collecting officer, the

school authorities shall compare it with the original school tax roll,

and if they find it to be correct, they shall add to such statement

their certificate to the effect that they have compared it with the

original school tax roll and found it to be correct, and shall

immediately transmit the statement and certificate to the treasurer of

the county. Such statement and certificate shall be transmitted to the

county treasurer so that the same shall be received by him not later

than the fifteenth day of November following the levy of the tax.

3. Within fifteen days after any school tax roll and warrant have been

returned by a collecting officer to the school authorities, they shall

deliver the same to the school district clerk. The school district clerk

shall file the same in his office; provided, however, that in school

districts under the jurisdiction of a district superintendent of schools

the school authorities shall deliver such school tax roll and warrant

after its return by a collecting officer to the district superintendent

who in turn shall deliver the same to the school district clerk, on or

before July first of each year. Any school tax rolls previously

delivered to and filed by a town clerk shall be turned over to and filed

by the school district clerk. A copy of the school tax roll shall be

permanently retained as a public record.

4. The county treasurer shall, on or before the first day of April

following the receipt of the statement and certificate as provided in

subdivision two of this section, pay to the officer charged by law with

the custody of school district moneys, the amount of returned unpaid

school taxes, not including the amount of taxes paid pursuant to section

thirteen hundred forty-two of this chapter.

5. Such statement and certificate shall be transmitted by the county

treasurer to the board of supervisors, who shall cause the amount of

such unpaid taxes with seven per centum of the amount of principal and

interest in addition thereto, to be relevied upon the real property upon

which the same were imposed, except that in a school district in which

there is a resolution in effect pursuant to section thirteen hundred

thirty-six or section thirteen hundred thirty-seven of this chapter, the

amount of taxes which an owner of real property has elected to pay in

installments pursuant to section thirteen hundred forty of this chapter

shall not be relevied at such time, but the amount of such taxes as

shall have remained unpaid after the date upon which the last

installment was due, including the seven per centum as hereinabove

provided, shall be relevied at the annual levy for county and town

purposes following such last due date. When collected, the same shall be

returned to the county treasurer to reimburse the county for the amount

so advanced, with the expenses of collection.

6. Any person whose real property is included in any such statement

may pay the amount of taxes levied thereon, with five per centum added

thereto, to the county treasurer, at any time before the board of

supervisors shall have directed the same to be relevied, except as

otherwise provided in subdivision two of section thirteen hundred

twenty-eight of this chapter in relation to the payment of interest in

lieu of such five per centum.

7. The same proceedings in all respects shall be had for the

collection of the amount so directed to be raised by the board of

supervisors as are provided by law in relation to the county taxes.