N.Y. Tax Law § 1212: Certain taxes of school districts administered by commissioner

§ 1212. Certain taxes of school districts administered by

commissioner. (a) Any school district which is coterminous with, partly

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

hundred twenty-five thousand, is hereby authorized and empowered, by

majority vote of the whole number of its school authorities, to impose

for school district purposes, within the territorial limits of such

school district and without discrimination between residents and

nonresidents thereof, the taxes described in subdivision (b) of section

eleven hundred five (but excluding the tax on prepaid telephone calling

services) and the taxes described in clauses (E) and (H) of subdivision

(a) of section eleven hundred ten, including the transitional provisions

in subdivision (b) of section eleven hundred six of this chapter, so far

as such provisions can be made applicable to the taxes imposed by such

school district and with such limitations and special provisions as are

set forth in this article, such taxes to be imposed 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 portions and all types of receipts

and uses subject to such taxes. In respect to such taxes, all provisions

of the resolution imposing them, except as to rate and except as

otherwise provided herein, shall be identical with the corresponding

provisions in such article twenty-eight of this chapter, including the

applicable definition and exemption provisions of such article, so far

as the provisions of such article twenty-eight of this chapter can be

made applicable to the taxes imposed by such school district and with

such limitations and special provisions as are set forth in this

article. The taxes described in subdivision (b) of section eleven

hundred five (but excluding the tax on prepaid telephone calling

service) and clauses (E) and (H) of subdivision (a) of section eleven

hundred ten, including the transitional provision in subdivision (b) of

such section eleven hundred six of this chapter, may not be imposed by

such school district unless the resolution imposes such taxes so as to

include all portions and all types of receipts and uses subject to tax

under such subdivision (but excluding the tax on prepaid telephone

calling service) and clauses. Provided, however, that, where a school

district imposes such taxes, such taxes shall omit the provision for

refund or credit contained in subdivision (d) of section eleven hundred

nineteen of this chapter with respect to such taxes described in such

subdivision (b) of section eleven hundred five unless such school

district elects to provide such provision or, if so elected, to repeal

such provision, and shall omit the exemptions provided in paragraph two

of subdivision (ee) and paragraph two of subdivision (ii) of section

eleven hundred fifteen of this chapter unless such school district

elects otherwise, and shall omit the exemption provided in paragraph two

of subdivision (kk) of section eleven hundred fifteen of this chapter

unless such school district elects otherwise.

(b) A tax so imposed shall be in addition to any tax which a county or

city may impose or may be imposing pursuant to this article or any other

law, and may be so imposed notwithstanding any inconsistent provisions

of this article or of any other law and notwithstanding that the county

or city may impose or may be imposing the taxes authorized by section

twelve hundred ten at the maximum rate authorized therefor.

(c) No such action to impose the taxes or provide or repeal the

exemptions authorized by subdivision (a) of this section shall be taken

by a school district until after the school authorities thereof shall

have held a public hearing thereon, after notice given in the manner

required by law for the giving of notice of the annual meeting of the

school district, except that if it be a city school district such notice

shall be given in the manner required by law for a public hearing on its

tentative budget.

(d) 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 district in which they are taken.

(e) A resolution imposing a tax pursuant to this section, increasing

or decreasing the rate of such tax, or repealing or suspending such tax

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

June first, September first or December first; provided, that a

resolution providing for the refund or credit described in subdivision

(d) of section eleven hundred nineteen of this chapter or repealing such

provision must go into effect only on March first. No such resolution

shall be effective unless a certified copy of such 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.

(f) Certified copies of any resolution described in subdivision (e) of

this section shall also be filed with the 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 resolution enacted

pursuant to this section shall be filed with the commissioner, the state

department of education, the secretary of state and the state

comptroller within five days after the date it is enacted.