Legislation
SECTION 1336
Collection of taxes in installments in school districts other than city school districts; method of election; certification
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1336. Collection of taxes in installments in school districts other
than city school districts; method of election; certification. 1.
Notwithstanding any of the provisions of this chapter or any other
general, special or local law to the contrary, upon the enactment of a
local law by a county pursuant to section nine hundred seventy-two of
this chapter, the school authorities of a school district, other than a
city school district, may determine that thereafter and until such
action be duly rescinded, any taxes in excess of fifty dollars levied by
it upon any parcel of real property within such county situated within
the school district, may be paid in installments as provided in such
local law.
2. The determination pursuant to subdivision one of this section or
section thirteen hundred thirty-seven of this article shall be made by
resolution of the school authorities prior to the annual meeting of the
school district, and when such resolution shall have been adopted, it
shall be certified by the clerk of the school district to the clerk of
the board of supervisors on or before the first day of August following
such annual district meeting. Such resolution may be rescinded prior to
any annual meeting of such school district following the adoption
thereof.
3. Whenever a resolution has been adopted pursuant to this section,
the notice required to be given by the collecting officer pursuant to
section thirteen hundred twenty-two of this chapter shall state that
taxes may be paid in installments as provided in such local law.
Warrants for the collection of taxes levied while such resolution
continues in force shall contain appropriate directions for the
collection of taxes in the manner specified in such local law.
than city school districts; method of election; certification. 1.
Notwithstanding any of the provisions of this chapter or any other
general, special or local law to the contrary, upon the enactment of a
local law by a county pursuant to section nine hundred seventy-two of
this chapter, the school authorities of a school district, other than a
city school district, may determine that thereafter and until such
action be duly rescinded, any taxes in excess of fifty dollars levied by
it upon any parcel of real property within such county situated within
the school district, may be paid in installments as provided in such
local law.
2. The determination pursuant to subdivision one of this section or
section thirteen hundred thirty-seven of this article shall be made by
resolution of the school authorities prior to the annual meeting of the
school district, and when such resolution shall have been adopted, it
shall be certified by the clerk of the school district to the clerk of
the board of supervisors on or before the first day of August following
such annual district meeting. Such resolution may be rescinded prior to
any annual meeting of such school district following the adoption
thereof.
3. Whenever a resolution has been adopted pursuant to this section,
the notice required to be given by the collecting officer pursuant to
section thirteen hundred twenty-two of this chapter shall state that
taxes may be paid in installments as provided in such local law.
Warrants for the collection of taxes levied while such resolution
continues in force shall contain appropriate directions for the
collection of taxes in the manner specified in such local law.