S T A T E O F N E W Y O R K
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6831
2009-2010 Regular Sessions
I N A S S E M B L Y
March 13, 2009
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Introduced by M. of A. FIELDS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the Suffolk county tax act, in relation to the
collection of school taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 13 of chapter 311 of the laws of 1920 constituting
the Suffolk county tax act, as amended by chapter 745 of the laws of
1959, the opening paragraph of subdivision (a) as amended by chapter 908
of the laws of 1962, subdivision (b) as amended by chapter 847 of the
laws of 1984, is amended to read as follows:
S 13. (a) Tax roll and receiver's warrant. On or before the first day
of [December in each year or such date as may be designated by a resol-
ution of the board of supervisors,] SEPTEMBER the board of supervisors
of the county shall cause to be annexed to the tax and assessment roll
of each town a warrant under the seal of the county, signed by the
chairman and clerk of the board, commanding the receiver of taxes of the
town to whom the same shall be directed, to collect from the several
persons and on the property named and described in the tax and assess-
ment roll the several sums extended therein as taxes and assessments
against the respective names and property, except taxes upon the shares
of stock of banks and banking associations and further commanding him to
pay over from time to time all moneys so collected, as follows:
1. Within fifteen days after the delivery of the warrant to the super-
visor of the town, in trust for the school districts therein, one-half
of the amount of the tax levied for the purposes of the school districts
of the town, or such part thereof as shall not, in the aggregate, exceed
one-half of the total amount collected by said date.
2. Within thirty days after such delivery, to the supervisor of the
town, in trust for the school districts therein, the balance of the
amount of the tax levied for the purposes of said school districts or
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06324-01-9
A. 6831 2
such part thereof as shall not in the aggregate exceed one-half of the
total amount collected by said date.
3. Within the said first period of fifteen days and thereafter within
the said second period of fifteen days, the remainder of the moneys then
collected to the supervisor of the town [or] ON account of the moneys
levied therein for the support of highways and bridges, moneys to be
expended by welfare officials for the support of needy persons, and
moneys to defray any other town expenses or charges.
4. After thirty days from the date of the delivery of the warrant, and
at the expiration of each period of ten days thereafter, on account of
the foregoing, to the officers above named, in proportion to the
balances remaining unpaid, all moneys so collected until such balances
are paid in full.
5. After the payment of such balances in full, to the county treasur-
er, all the residue of the moneys so collected, and such payments shall
be made at intervals of ten days from the completion of the payments
above provided, in subdivisions one, two, three and four of this
section. If the law shall direct the taxes levied for any special
purposes to be paid to any person or officer other than those named in
this section, the warrant shall be conformed thereto. The warrant shall
authorize the receiver to levy such taxes by distress and sale in case
of non-payment. The tax roll and warrant shall be delivered to the
receivers forthwith and the same are declared to be public records. The
assessment roll shall contain appropriate space for the insertion of the
penalty, and the county treasurer upon the return of the roll by the
receiver shall insert therein the penalty to be added to each item of
tax returned unpaid, except as provided in section thirteen-a.
(b) Lien, payment and penalty. All taxes upon real property shall
become a lien and be due and payable on [December] SEPTEMBER first of
each year, and be payable to the respective receivers of taxes until and
including the succeeding tenth day of [January] OCTOBER without penalty.
Unless payable in two payments as provided by this act, on taxes
remaining unpaid on the tenth day of [January] OCTOBER, interest
computed at the rate as provided in section thirteen-c of this tax act
from [January] OCTOBER tenth, shall be added for the first month or part
thereof, and for each month or part thereof thereafter, until the return
of unpaid taxes is made to the county treasurer.
The receiver shall require duplicate receipts for all payments made by
him to any other officer than the county treasurer, and shall file one
of such duplicates with the county treasurer on making his return.
(c) Authorization for two payments of taxes. Not later than June
fifteenth in any year, the town board of any town may adopt a resol-
ution, which shall be subject to a permissive referendum as hereinafter
provided; that after [December] SEPTEMBER first next succeeding all
taxes upon real estate in the tax roll shall be due and payable and
shall be and become liens on the real estate affected thereby, and shall
be construed as and deemed to be charges thereon on [December] SEPTEMBER
first of each year, and not earlier, and shall remain such liens until
paid. Provided, however, that there shall be no penalty if one-half of
all such taxes are paid to the receiver on or before the succeeding
tenth day of [January] OCTOBER and the second one-half of all such taxes
are paid to the receiver on or before the succeeding thirty-first day of
[May] FEBRUARY. On all such first one-half of taxes upon real estate
remaining unpaid on the tenth day of [January] OCTOBER, one per centum
of the amount of the said one-half of the tax will be added, and an
additional one per centum will be added for each month or part thereof
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thereafter, until the return of the warrant to the county treasurer. The
second one-half of the tax on real estate which is due on the preceding
first day of [December] SEPTEMBER may be paid without penalty on the
tenth day of [May] FEBRUARY or at any time thereafter, until, but not
including, the succeeding first day of [June] MARCH, providing the first
one-half of such tax shall have been paid or shall be paid at the same
time. The warrant annexed to the tax roll of any town adopting such
proposition and in which taxes on real estate are payable in install-
ments shall be made to conform to the provisions of this subdivision as
hereby amended. Any such resolution of the town board providing for the
collection of taxes in installments shall not take effect until thirty
days after its adoption; nor until approved by the affirmative vote of a
majority of the qualified electors of such town voting upon a proposi-
tion therefor, if within thirty days after its adoption there be filed
with the town clerk a petition subscribed and acknowledged as provided
in article seven of the town law with respect to the submission of a
referendum on petition. If a petition be so filed, a proposition for the
approval of such resolution shall be submitted at a general or special
town election to be held not more than forty days after the filing of
such petition. Notice of the election shall be given, such election held
and the votes canvassed and result certified and returned in the manner
provided by the town law relating to the submission of questions upon
town propositions.
Notwithstanding the provisions of any general or special law to the
contrary, the town board of any town may, by resolution, provide for
separating school taxes from all the remainder of the taxes, to be
collected pursuant to the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of their school taxes at
one time, and the collection and payment of all the remainder of the
taxes to be collected pursuant to the provisions of the tax warrant, at
another time or times, and further provide that separate bills be issued
and mailed and receipts given for payment of school taxes as well as for
all the remainder of the taxes to be collected pursuant to the
provisions of the tax warrant.
S 2. This act shall take effect immediately.