N.Y. Tax Law § 1204: Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts

§ 1204. Taxes administered by cities with populations of less than one

hundred twenty-five thousand on request of school districts. (a) On

request by a majority vote of the whole number of the school authorities

of the school district or districts which are coterminous with, partly

within or wholly within a city having a population of less than one

hundred twenty-five thousand, such city is hereby authorized and

empowered to adopt and amend local laws imposing for school district

purposes any of the taxes which such city is empowered to impose for

city purposes pursuant to section twelve hundred three.

(b) A local law imposing such a tax shall be effective only during the

period that each of the school districts partly within and partly

without such city, by a majority vote of the whole number of its school

authorities, shall impose an identical tax within that part of its

territorial limits outside of such city. Such school authorities are

hereby authorized and empowered so to impose such tax, which shall be

effective only during the period when the tax imposed by such city on

areas of school districts within such city shall be effective.

(c) Taxes so imposed by such a city and by such school districts shall

be administered and collected by such city, in the manner provided for

in this section and in subpart A of part III of this article. In the

case of such administration and collection in areas outside such city,

the city and the city officers and employees administering and

collecting the tax shall act as agents for the school district or

districts which imposed the tax in such areas. In such instances the

school authorities of each district and the governing board of such city

may enter into an agreement for the administration and collection of

such taxes by the city for and on behalf of the school district. Any

such agreement shall state the consideration payable to such city for

such service and make such other related provisions as the parties

thereto shall consider necessary.

(d) Subject to the terms of such agreement, the total net collections

from a tax so imposed by such a city and school districts shall be

distributed and paid quarterly to the city school district where it is

coterminous with or includes the entire city or to all the school

districts partly within or wholly within such city.

(e) Except where the city school district is coterminous with the city

or includes the entire area of the city, such amounts shall be

distributed and paid to the school district or districts partly within

or wholly within the city, in accordance with the total average daily

attendance for the last preceding school year of pupils residing in each

such district and without regard to the location of the school attended.

(f) All actions taken by majority votes of school authorities pursuant

to this section shall be deemed resolutions under this article and shall

be official records of the school districts in which they are taken.

Certified copies thereof forthwith shall be filed in the offices of the

city clerk, state department of education, the secretary of state and

the state comptroller.