Legislation
SECTION 1324
Collecting officer's notice in city school districts
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1324. Collecting officer's notice in city school districts. Except
as otherwise provided in section thirteen hundred twenty-six or section
thirteen hundred twenty-seven of this chapter, the collecting officer of
a city school district on receipt of a warrant for the collection of
taxes, shall cause a notice to be published in a newspaper, or two
newspapers, if there be two, having a general circulation in such city
school district, stating that he has received such warrant and will
receive all such taxes which may be paid to him within one month from
the date of the first publication of such notice. The date upon which
such warrant expires shall be specified in such notice. Such notice
shall be published at least twice and for such other times as the school
authorities may direct. The collecting officer shall also, upon the
receipt of the warrant, mail statements of taxes in the same manner as
provided in section nine hundred twenty-two of this chapter for city and
town collecting officers; provided, that where the school district has
levied a tax for purposes of a public library established pursuant to
section two hundred fifty-five of the education law or has levied a tax
on behalf of a library district pursuant to special act, the amount of
the taxes attributable to library purposes shall be separately stated on
each statement of taxes. Upon resolution duly adopted by the
authorities of a city school district, the collecting officer shall
cause to be enclosed with the statement showing the amount of tax due, a
summary of the adopted budget and an explanation of the computation of
the tax rate.
as otherwise provided in section thirteen hundred twenty-six or section
thirteen hundred twenty-seven of this chapter, the collecting officer of
a city school district on receipt of a warrant for the collection of
taxes, shall cause a notice to be published in a newspaper, or two
newspapers, if there be two, having a general circulation in such city
school district, stating that he has received such warrant and will
receive all such taxes which may be paid to him within one month from
the date of the first publication of such notice. The date upon which
such warrant expires shall be specified in such notice. Such notice
shall be published at least twice and for such other times as the school
authorities may direct. The collecting officer shall also, upon the
receipt of the warrant, mail statements of taxes in the same manner as
provided in section nine hundred twenty-two of this chapter for city and
town collecting officers; provided, that where the school district has
levied a tax for purposes of a public library established pursuant to
section two hundred fifty-five of the education law or has levied a tax
on behalf of a library district pursuant to special act, the amount of
the taxes attributable to library purposes shall be separately stated on
each statement of taxes. Upon resolution duly adopted by the
authorities of a city school district, the collecting officer shall
cause to be enclosed with the statement showing the amount of tax due, a
summary of the adopted budget and an explanation of the computation of
the tax rate.