S T A T E O F N E W Y O R K
I N S E N A T E
February 7, 2014
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the enforce-
ment of taxes in certain school districts
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 4 of section 1330 of the real property tax law,
as amended by chapter 350 of the laws of 1978, is amended to read as
4. (A) The county treasurer shall, on or before the first day of April
following the receipt of the statement and certificate as provided in
subdivision two of this section, pay to the officer charged by law with
the custody of school district moneys, FIFTY PERCENT OF the amount of
returned unpaid school taxes, not including the amount of taxes paid
pursuant to section thirteen hundred forty-two of this [chapter]
ARTICLE. THE STATE COMPTROLLER SHALL AT THE SAME TIME PAY THE OTHER
FIFTY PERCENT OF THE AMOUNT OF RETURNED UNPAID SCHOOL TAXES, NOT INCLUD-
ING THE AMOUNT OF TAXES PAID PURSUANT TO SECTION THIRTEEN HUNDRED
FORTY-TWO OF THIS ARTICLE.
(B) THE COUNTY TREASURER SHALL, ON THE FIRST DAY OF EACH AND EVERY
MONTH THEREAFTER FOR THE NEXT ELEVEN MONTHS, PAY TO THE STATE COMP-
TROLLER AN AMOUNT EQUAL TO ONE-ELEVENTH OF THE AMOUNT PAID BY THE STATE
SO THAT THE STATE IS FULLY REPAID BY MARCH FIRST OF THE FOLLOWING YEAR.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.