§ 1306. Levy of taxes. 1. Immediately after a tax shall have been
voted by a district meeting for a purpose arising during the current
school year, the school authorities shall levy it, make out the school
tax roll therefor and annex thereto a warrant for its collection. Where
a tax is voted at an annual school meeting for school purposes during
the following school year, the school authorities shall prepare the
school tax roll therefor and, on or before September first annex thereto
a warrant for its collection. They may at the same time levy two or more
taxes so voted, and any taxes they are authorized to raise without such
vote, and make out one school tax roll and one warrant for the
collection of all such taxes. They shall prefix to the school tax roll a
heading showing for what purpose the different items of the tax are
levied unless the tax is raised to meet the appropriations of the annual
budget, in which event the tax roll shall show such information.

2. The provisions of subdivision one of this section shall apply to
the levy of taxes by city school districts for the nineteen hundred
ninety-seven--ninety-eight school year and thereafter, except where such
provisions are inconsistent with this subdivision. In city school
districts upon adoption of the budget for the following school year in
accordance with section twenty-six hundred one-a of the education law,
and the completion of the necessary assessment rolls of the city, town
or county, as the case may be, the school authorities shall prepare or
cause to be prepared a school tax roll for the tax required to be levied
as stated in such budget. Such authorities shall, not later than ninety
days after the beginning of the fiscal year, confirm such school tax
roll and annex thereto a warrant for the collection of such tax. Except
as otherwise provided in section thirteen hundred twenty-six or section
thirteen hundred twenty-seven of this chapter, the collecting officer
shall be required to return such warrant within ninety days after the
date of such confirmation.

3. In a school district in which in any fiscal year a resolution
requiring supplemental assessment rolls is in effect as provided in
section thirteen hundred thirty-five of this chapter, the school
authorities shall levy fifty per centum of the amount of taxes required
to be levied on or before the first day of September, as provided in
this section, on the regular school tax roll for such fiscal year, and
the remaining fifty per centum on or before the first day of March on
the supplemental school tax roll for such fiscal year.

4. The warrant for the collection of taxes levied on the supplemental
school tax roll shall be annexed thereto on or before the first day of
March and shall contain appropriate directions for the collection of
such taxes within collection periods corresponding to those for the
collection of taxes levied on the regular school tax roll. Upon receipt
of such warrant, the collecting officer shall give notice thereof as
provided in section thirteen hundred twenty-two of this chapter, and the
fees and interest provided in subdivisions one and two of section
thirteen hundred twenty-eight of this chapter shall apply to the
collection of taxes levied on the supplemental school tax roll.

5. Notwithstanding any provision of this section requiring annexation
of a warrant, if a tax roll is prepared in machine readable form only,
the annexation requirement shall be deemed satisfied if the warrant is
filed as provided in section fifteen hundred eighty-four of this
chapter.