Legislation
ARTICLE 13
Special Provisions Relating to School Districts
Real Property Tax (RPT) CHAPTER 50-A
ARTICLE 13
SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
Section 1300. Definitions.
1302. Use of city, town or county assessment roll.
1304. Apportionment of assessments.
1306. Levy of taxes.
1306-a. Effect of school tax relief (STAR) exemption upon school
district taxes; state aid.
1308. Property subject to levy.
1312. Tax lien.
1314. Equalization in school districts located in more than
one city or town.
1316. Alternative school tax apportionment.
1318. Collecting officer's warrant; delivery thereof.
1320. Undertaking of collecting officer.
1322. Collecting officer's notice in districts other than city
school districts.
1324. Collecting officer's notice in city school districts.
1325. Collecting officer in school district; third party
notification notice.
1326. Payment of taxes in installments in city school
districts.
1326-a. Payment of taxes in installments in certain school
districts.
1326-b. Payment of taxes in installments in certain school
districts affected by floods or natural disasters.
1327. Payment of taxes in installments in city school
districts by senior citizens and physically disabled
persons.
1328. Collecting officer's fees; interest.
1330. Enforcement of taxes in districts other than city school
districts.
1332. Enforcement of taxes in city school districts.
1334. Right of action to recover tax.
1335. Supplemental assessment roll of real property in a
school district other than a school district which is
wholly or partly within a city.
1336. Collection of taxes in installments in school districts
other than city school districts; method of election;
certification.
1338. Statement of taxes to be mailed.
1340. Owner of real property may elect to pay school district
taxes in installments.
1342. Payment by county treasurer.
SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
Section 1300. Definitions.
1302. Use of city, town or county assessment roll.
1304. Apportionment of assessments.
1306. Levy of taxes.
1306-a. Effect of school tax relief (STAR) exemption upon school
district taxes; state aid.
1308. Property subject to levy.
1312. Tax lien.
1314. Equalization in school districts located in more than
one city or town.
1316. Alternative school tax apportionment.
1318. Collecting officer's warrant; delivery thereof.
1320. Undertaking of collecting officer.
1322. Collecting officer's notice in districts other than city
school districts.
1324. Collecting officer's notice in city school districts.
1325. Collecting officer in school district; third party
notification notice.
1326. Payment of taxes in installments in city school
districts.
1326-a. Payment of taxes in installments in certain school
districts.
1326-b. Payment of taxes in installments in certain school
districts affected by floods or natural disasters.
1327. Payment of taxes in installments in city school
districts by senior citizens and physically disabled
persons.
1328. Collecting officer's fees; interest.
1330. Enforcement of taxes in districts other than city school
districts.
1332. Enforcement of taxes in city school districts.
1334. Right of action to recover tax.
1335. Supplemental assessment roll of real property in a
school district other than a school district which is
wholly or partly within a city.
1336. Collection of taxes in installments in school districts
other than city school districts; method of election;
certification.
1338. Statement of taxes to be mailed.
1340. Owner of real property may elect to pay school district
taxes in installments.
1342. Payment by county treasurer.