§ 1211. Taxes of certain cities and school districts administered by
state tax commission. (a) On request by a majority vote of the whole
number of the school authorities of the school district or districts
which are coterminous with, partly within or wholly within a city having
a population of less than one hundred twenty-five thousand, such city is
hereby authorized and empowered to adopt and amend local laws imposing
for school district purposes the taxes authorized under section twelve
hundred ten, at the rate of one-half, one, one and one-half, two, two
and one-half or three percent which rate shall be uniform for all taxes
imposed pursuant to the authority of this section; provided, however,
where a city imposes a tax under the authority of both sections twelve
hundred ten and twelve hundred eleven, the aggregate rate of the taxes
imposed pursuant to both sections cannot exceed three percent.

(b) A local law imposing such a tax shall be effective only during the
period that each of the school districts partly within and partly
without such city, by a majority vote of the whole number of its school
authorities, shall impose an identical tax, at the same uniform rate,
within that part of its territorial limits outside of such city. Such
school authorities are hereby authorized and empowered to impose such
tax so as to be effective only during the period when the tax imposed by
the city on areas of school districts within the city shall be
effective. Taxes so imposed by such a city and by such school districts
shall be administered and collected by the state tax commission as
provided in subpart B of part III of this article.

(c) All actions taken by majority votes of school authorities pursuant
to this section shall be deemed resolutions under this article and shall
be official records of the school districts in which they are taken.

(d) A local law or resolution imposing any tax pursuant to this
section, increasing or decreasing the rate of such tax, repealing or
suspending such tax or providing for the credit or refund described in
clause six of subdivision (a) of section eleven hundred nineteen of this
chapter must go into effect only on one of the following dates: March
first, June first, September first or December first, subject to further
requirement as to effective date provided for in subdivision (b) of this
section; provided, that a local law or resolution providing for a refund
or credit described in subdivision (d) of section eleven hundred
nineteen of this chapter or repealing such provision so provided must go
into effect only on March first, subject to further requirement as to
effective date provided for in subdivision (b) of this section. No such
local law or resolution shall be effective unless a certified copy of
such local law or resolution is mailed by registered or certified mail
to the commissioner at the commissioner's office in Albany at least
ninety days prior to the date it is to become effective. However, the
commissioner may waive and reduce such ninety-day minimum notice
requirement to a mailing of such certified copy by registered or
certified mail within a period of not less than thirty days prior to
such effective date if the commissioner deems such action to be
consistent with the commissioner's duties under section twelve hundred
fifty of this article and the commissioner acts by resolution. Where the
restriction provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax and the notice requirement
provided for therein are applicable and have not been waived, the
restriction and notice requirement in section twelve hundred
twenty-three of this article shall also apply.

(e) Certified copies of any local law or resolution described in
subdivision (d) of this section shall also be filed with the city clerk,
state department of education, the secretary of state and the state
comptroller within five days after the date it is enacted. Certified
copies of any other local law or resolution enacted pursuant to this
section shall be filed with the state tax commission, the city clerk,
the state department of education, the secretary of state and the state
comptroller within five days after the date it is enacted.