N.Y. Real Property Tax Law § 1335: Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city

§ 1335. Supplemental assessment roll of real property in a school

district other than a school district which is wholly or partly within a

city. 1. Request for supplemental assessment roll for school purposes.

Notwithstanding any provisions of this chapter or of any other law, on

or before the first day of August of each year the school authorities of

a school district, other than a school district which is wholly or

partly within a city, may request the preparation and completion of a

supplemental assessment roll of real property taxable for school

purposes within the boundaries of such school district. Such request

shall be made by resolution of the school authorities and a copy thereof

shall be transmitted to the commissioner and the governing board of each

county and town within which such school district is wholly or partly

located on or before the first day of August. Upon receipt of such

resolution the governing board of such town shall direct the assessors

thereof to prepare and complete a supplemental assessment roll, as

hereinafter provided, of real property in such town taxable for school

purposes which is located within the boundaries of such school district.

Such resolution shall remain in effect until revoked on or before the

first day of August in any subsequent year, and notice of its revocation

shall forthwith be given to the commissioner and the governing board of

each county and town within which such school district is wholly or

partly located.

2. Taxable status date. The taxable status of real property for the

supplemental assessment roll shall be determined as of the first day of

November and all real property on such supplemental assessment roll

shall be assessed according to its condition and ownership as of such

date.

3. Tentative completion of supplemental assessment roll, notice

thereof. On or before the first day of December the assessors of such

town shall complete the supplemental assessment roll and shall forthwith

give notice thereof as provided in subdivisions one and two of section

five hundred six of this chapter, except that such notice shall state

that the said supplemental assessment roll may be seen and examined by

any person until the third Tuesday of December on which day the board of

review shall meet to hear complaints in relation to the assessments

thereon. All changes in such supplemental assessment roll made as a

result of the hearing of such complaints shall be entered on such roll

on or prior to the fifteenth day of January thereafter.

4. Notice of increased assessments. Between the first and fifth day of

December in each year, the assessors in such town shall mail to each

owner of real property therein within the school district a notice of

any increase in the assessment thereof. Such notice shall specify each

parcel of real property, the assessed valuation thereof on the

supplemental assessment roll and on the regular assessment roll

delivered to the school authorities pursuant to section thirteen hundred

two of this chapter in the same fiscal year, and the net increase in the

assessment. Failure to mail any such notice or failure of the owner to

receive the same shall not prevent the levy, collection and enforcement

of the payment of the taxes on such real property.

5. Hearing of complaints. At the time and place and during the hours

specified in the notice given pursuant to the provisions of subdivision

three of this section, the board of review shall meet to hear complaints

in relation to assessments brought before it. The provisions of section

five hundred twelve of this chapter shall apply to the hearing and

determination of complaints in relation to assessments on the

supplemental assessment roll.

6. Verification of supplemental assessment roll. When the supplemental

assessment roll has been corrected after the hearing and determination

of all complaints as provided in this section, the assessors shall

verify the supplemental assessment roll, as provided in section five

hundred fourteen of this chapter.

7. Completion of supplemental assessment roll. On or before the first

day of February, the assessors shall finally complete the supplemental

assessment roll and prepare and file a certified copy thereof in the

office of the town clerk. The assessors shall forthwith cause a notice

to be published once in the official newspaper of such town, or, if no

newspaper has been designated the official newspaper, in a newspaper

having general circulation in such town, stating that the supplemental

assessment roll has been finally completed and a certified copy thereof

so filed for public inspection. The assessors shall also cause a copy of

the published notice to be posted on the signboard maintained for the

posting of legal notices at the entrance of the town clerk's office

pursuant to subdivision six of section thirty of the town law.

8. Delivery to school authorities. On or before the first day of

February the assessors shall deliver the original supplemental

assessment roll to the school authorities. A certified copy of such

supplemental assessment roll shall remain on file in the office of the

town clerk until the first day of March. On that day, such copy shall be

delivered to the county treasurer.

9. Tax lien. School taxes levied on the supplemental school tax roll

shall become a lien as of the date and hour of the confirmation or final

adoption of the supplemental school tax roll by the school authorities.

Unpaid interest shall be included in and deemed part of the unpaid tax.

Such taxes including such unpaid interest shall remain a lien until

paid. Priority and parity as between such tax liens and other tax liens

shall be determined in the manner prescribed in title two of article

nine of this chapter.

10. Expenses of preparing supplemental assessment roll, of collection

of taxes and of county indebtedness on account of unpaid taxes. All

actual and necessary expenses incurred in the preparation of the

supplemental assessment roll or assessment rolls as provided in this

section, in the collection of taxes on the supplemental school tax roll

by a town and as a result of indebtedness contracted by a county in

meeting the payments required to be made on or before the fifteenth day

of June pursuant to subdivision thirteen of this section, shall be a

charge against the school district which has requested the supplemental

assessment roll or assessment rolls.

11. Determination of railroad ceilings, special franchise assessments,

transition assessments and the approval of assessments of taxable state

lands for the supplemental assessment roll. Where a resolution requiring

a supplemental assessment roll is in effect as provided in this section,

the commissioner shall determine for such supplemental assessment roll,

railroad ceilings, special franchise assessments and transition

assessments and shall approve assessments of taxable state lands as

provided in this chapter except as otherwise provided in this

subdivision. The railroad ceilings, special franchise assessments,

transition assessments and the approved assessments of taxable state

land for such supplemental assessment roll shall be the same as those

determined and approved for the regular assessment roll of the town

which was used in the levy of taxes for school purposes for the same

fiscal year for which such supplemental assessment roll is to be used,

except (a) with respect to railroad ceilings, if a special equalization

rate was established pursuant to subdivision two of section four hundred

eighty-nine-l of this chapter, such special equalization rate shall be

applied as provided in such section, and (b) with respect to transition

assessments and the approval of assessments of taxable state lands, a

change in the level of assessment on the supplemental assessment roll

shall be taken into account. As used in this subdivision the term "

change in the level of assessment " shall have the same meaning as such

term is defined in subdivision two of section four hundred eighty-nine-l

of this chapter. The commissioner shall determine the railroad ceilings,

special franchise assessments, transition assessments and approve the

assessments of taxable state lands for the supplemental assessment roll

within the time limitations corresponding to those provided in this

chapter for determining and approving the same for the regular

assessment roll.

12. Return of unpaid taxes; payment to county treasurer. The return of

unpaid taxes levied on the supplemental school tax roll shall be made,

and the statement and certificate of such unpaid taxes shall be

transmitted, as provided in subdivisions one and two of section thirteen

hundred thirty of this chapter, respectively, except that such statement

and certificate shall be transmitted so that the same shall be received

by the county treasurer no later than the fifteenth day of May following

the levy of the tax. Any person whose real property is included in such

statement may pay the taxes thereon to the county treasurer as provided

in this subdivision. In case of taxes paid to the county treasurer

within thirty days from the date of receipt of the statement and

certificate of unpaid taxes by the county treasurer, the amount of

interest provided by subdivision two of section thirteen hundred

twenty-eight of this chapter shall be added thereto, and the amount of

such interest shall be deemed a part of the amount of the unpaid taxes

for purposes of payments to the school district from the county

treasurer and for computing the additional percentage and interest,

pursuant to subdivision thirteen and fourteen of this section,

respectively. In case of payment to the county treasurer after the

expiration of the thirty days from the date of receipt of such statement

and certificate of unpaid taxes, the seven per centum and the interest

provided by subdivision fourteen of this section shall be added to such

unpaid taxes.

13. Payment by county treasurer. The county treasurer shall, on or

before the fifteenth day of June following the receipt of the statement

and certificate of unpaid taxes, pay to the officer charged by law with

the custody of school district moneys the amount of returned unpaid

school taxes. The moneys to meet such payment shall be provided from

moneys not otherwise appropriated or committed, from moneys appropriated

for a contingent fund or pursuant to the local finance law.

14. Enforcement of taxes levied on supplemental school tax roll. Upon

the expiration of thirty days from the date of receipt by the county

treasurer of the statement and certificate of taxes levied on the

supplemental school tax roll returned as unpaid, the county shall, by

operation of law, acquire all rights, powers and duties with respect to

the enforcement of such unpaid taxes as if the same had been levied by

the board of supervisors. Such unpaid taxes shall not be relevied, but

shall be enforced by tax sale at the same time and in the same manner as

unpaid county taxes. Upon the expiration of such thirty days, the county

treasurer shall forthwith add seven per centum to the amount of the

unpaid taxes and the interest thereon, and the seven per centum shall be

deemed a part of the amount of the unpaid taxes. The amount of such

unpaid taxes including the seven per centum added thereto shall bear

interest at the rate as determined pursuant to section nine hundred

twenty-four-a of this chapter for each month or fraction thereof. The

amount of taxes with the interest and penalties added thereto which is

collected by the county treasurer after the expiration of the thirty

days from the date of receipt of the statement and certificate of unpaid

taxes, shall belong to the county to reimburse the county for the amount

advanced, with the expenses of collection.

15. This section shall apply to school districts within the county of

Nassau, other than a school district wholly or partly within a city,

provided that the powers and duties imposed on town assessors, school

authorities and other officials named in this section shall be exercised

and performed in the county of Nassau by the appropriate officer or

board, including the county board of assessors, normally performing the

same duties pursuant to the Nassau County Government Law, the Nassau

County Administrative Code and other applicable laws of the county of

Nassau and provided further that the taxable status date for

supplemental assessment roll purposes shall be November 1 annually and

that the sequence of events and dates to be applied for the preparation

and completion of the supplemental assessment roll, review of

assessments and levy of taxes shall have the same intervals as those

between the dates regularly employed for purposes of the assessment and

taxation of real property as set forth in the Nassau County Government

Law, the Nassau County Administrative Code and any other applicable laws

of the county of Nassau.

16. This section shall apply to school districts within the county of

Suffolk, other than a school district wholly or partly within a city,

provided that the powers and duties imposed on town assessors, school

authorities and other officials named in this section shall be exercised

and performed in the county of Suffolk by the appropriate officer,

board, or other competent authority, normally performing the same duties

pursuant to the Suffolk county tax act and other applicable laws of the

county of Suffolk and provided further that the taxable status date for

supplemental assessment roll purposes shall be November first annually

and that the sequence of events and dates to be applied for the

preparation and completion of the supplemental assessment roll, review

of assessments and levy of taxes shall have the same intervals as those

between the dates regularly employed for the purposes of assessment and

taxation of real property as set forth in Suffolk county tax act and any

other applicable laws of the county of Suffolk.

17. Application of other provisions of this chapter. The provisions of

this chapter which are not inconsistent with the provisions of this

section shall apply to the supplemental assessment roll, the levy and

collection of taxes on the supplemental school tax roll and the

enforcement of unpaid taxes thereon.