N.Y. Tax Law § 1211: Taxes of certain cities and school districts administered by state tax commission

§ 1211. Taxes of certain cities and school districts administered by

state tax commission. (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 the taxes authorized under section twelve

hundred ten, at the rate of one-half, one, one and one-half, two, two

and one-half or three percent which rate shall be uniform for all taxes

imposed pursuant to the authority of this section; provided, however,

where a city imposes a tax under the authority of both sections twelve

hundred ten and twelve hundred eleven, the aggregate rate of the taxes

imposed pursuant to both sections cannot exceed three percent.

(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, at the same uniform rate,

within that part of its territorial limits outside of such city. Such

school authorities are hereby authorized and empowered to impose such

tax so as to be effective only during the period when the tax imposed by

the city on areas of school districts within the city shall be

effective. Taxes so imposed by such a city and by such school districts

shall be administered and collected by the state tax commission as

provided in subpart B of part III of this article.

(c) 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.

(d) A local law or resolution imposing any tax pursuant to this

section, increasing or decreasing the rate of such tax, repealing or

suspending such tax or providing for the credit or refund described in

clause six of subdivision (a) of section eleven hundred nineteen of this

chapter must go into effect only on one of the following dates: March

first, June first, September first or December first, subject to further

requirement as to effective date provided for in subdivision (b) of this

section; provided, that a local law or resolution providing for a refund

or credit described in subdivision (d) of section eleven hundred

nineteen of this chapter or repealing such provision so provided must go

into effect only on March first, subject to further requirement as to

effective date provided for in subdivision (b) of this section. No such

local law or resolution shall be effective unless a certified copy of

such local law or resolution is mailed by registered or certified mail

to the commissioner at the commissioner's office in Albany at least

ninety days prior to the date it is to become effective. However, the

commissioner may waive and reduce such ninety-day minimum notice

requirement to a mailing of such certified copy by registered or

certified mail within a period of not less than thirty days prior to

such effective date if the commissioner deems such action to be

consistent with the commissioner's duties under section twelve hundred

fifty of this article and the commissioner acts by resolution. Where the

restriction provided for in section twelve hundred twenty-three of this

article as to the effective date of a tax and the notice requirement

provided for therein are applicable and have not been waived, the

restriction and notice requirement in section twelve hundred

twenty-three of this article shall also apply.

(e) Certified copies of any local law or resolution described in

subdivision (d) of this section shall also be filed with the city clerk,

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

comptroller within five days after the date it is enacted. Certified

copies of any other local law or resolution enacted pursuant to this

section shall be filed with the state tax commission, the city clerk,

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

comptroller within five days after the date it is enacted.