§ 1328. Collecting officer's fees; interest. 1. Except as otherwise
provided in subdivision two of this section and except in city school
districts, the collecting officer shall receive for his services on all
sums paid to him within the one month collection period provided in
section thirteen hundred twenty-two of this chapter one per centum, and
upon all sums collected by him thereafter, five per centum. In case a
levy and sale is made by such collecting officer, he shall be entitled
to traveling expenses at the rate of ten cents per mile to be computed
from the principal school building in such district.

2. In a school district in which the collecting officer receives a
fixed compensation in lieu of fees under the provisions of subdivision
four of section twenty-one hundred thirty of the education law, all
taxes remaining unpaid after the expiration of the one month period
prescribed by subdivision one of section thirteen hundred twenty-two of
this chapter shall bear interest at the rate as determined pursuant to
section nine hundred twenty-four-a of this chapter for such one month
period and for each one month period or part thereof thereafter until
paid or until the return of the collecting officer's warrant. In the
case of a tax paid to the county treasurer under subdivision six of
section thirteen hundred thirty of this chapter, before levy, the amount
of such interest shall be in lieu of the five per centum of the tax
provided for in such section, and the amount of such interest shall be
included in and be deemed part of the amount of the unpaid tax for
purposes of payments to the district from the county treasurer and for
computing the additional percentage to be levied by the board of
supervisors, pursuant to subdivisions four and five of section thirteen
hundred thirty of this chapter. All interest collected by the collecting
officer upon school taxes under the provisions of this chapter shall
belong to the school district and shall be paid into the school district
funds.

3. In a city school district all taxes remaining unpaid after the
expiration of the one month period stated in section thirteen hundred
twenty-four of this chapter shall bear interest at the rate as
determined pursuant to section nine hundred twenty-four-a of this
chapter for such one month period and for each one month period or part
thereof thereafter until paid or until the return of such warrant by the
collecting officer. The amount of such interest shall be included in and
be deemed part of the amount of the unpaid tax. All taxes remaining
unpaid after the return of the warrant shall bear interest at the rate
as determined pursuant to section nine hundred twenty-four-a of this
chapter for each such one month period, or part thereof. Notwithstanding
the foregoing provisions of this subdivision, the school authorities of
any such city school district shall have the power, by resolution duly
adopted, to suspend the provisions of this subdivision in relation to
the rates of interest payable on school district taxes remaining unpaid
after the expiration of the one month period stated in section thirteen
hundred twenty-four of this chapter. Upon the adoption of such a
resolution, the rates of interest payable on unpaid city taxes in such
city, according to law, shall be the rates of interest payable on school
district taxes remaining unpaid after the expiration of such one month
period. Such rates shall remain so applicable until such school
authorities, by resolution duly adopted, terminate the period of
suspension of such provisions of this subdivision.