N.Y. Real Property Tax Law § 1336: Collection of taxes in installments in school districts other than city school districts; method of election; certification

§ 1336. Collection of taxes in installments in school districts other

than city school districts; method of election; certification. 1.

Notwithstanding any of the provisions of this chapter or any other

general, special or local law to the contrary, upon the enactment of a

local law by a county pursuant to section nine hundred seventy-two of

this chapter, the school authorities of a school district, other than a

city school district, may determine that thereafter and until such

action be duly rescinded, any taxes in excess of fifty dollars levied by

it upon any parcel of real property within such county situated within

the school district, may be paid in installments as provided in such

local law.

2. The determination pursuant to subdivision one of this section or

section thirteen hundred thirty-seven of this article shall be made by

resolution of the school authorities prior to the annual meeting of the

school district, and when such resolution shall have been adopted, it

shall be certified by the clerk of the school district to the clerk of

the board of supervisors on or before the first day of August following

such annual district meeting. Such resolution may be rescinded prior to

any annual meeting of such school district following the adoption

thereof.

3. Whenever a resolution has been adopted pursuant to this section,

the notice required to be given by the collecting officer pursuant to

section thirteen hundred twenty-two of this chapter shall state that

taxes may be paid in installments as provided in such local law.

Warrants for the collection of taxes levied while such resolution

continues in force shall contain appropriate directions for the

collection of taxes in the manner specified in such local law.