S T A T E O F N E W Y O R K
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8648--A
2011-2012 Regular Sessions
I N A S S E M B L Y
October 11, 2011
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Introduced by M. of A. LUPARDO, CAHILL, LATIMER, MAGNARELLI, LIFTON,
AMEDORE, GABRYSZAK, P. LOPEZ, FINCH, CASTELLI, PALMESANO, TEDISCO --
Multi-Sponsored by -- M. of A. CROUCH, TITONE -- read once and
referred to the Committee on Real Property Taxation -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the real property tax law, in relation to authorizing
school districts to permit installment payments of real property taxes
in certain school districts affected by floods or natural disasters
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 1326-b to read as follows:
S 1326-B. PAYMENT OF TAXES IN INSTALLMENTS IN CERTAIN SCHOOL DISTRICTS
AFFECTED BY FLOODS OR NATURAL DISASTERS. 1. NOTWITHSTANDING ANY
PROVISIONS OF THIS CHAPTER OR ANY OTHER GENERAL OR SPECIAL LAW TO THE
CONTRARY, A SCHOOL DISTRICT WHICH IS LOCATED IN AN AREA DESIGNATED IN A
PRESIDENTIAL DISASTER DECLARATION MAY, BY RESOLUTION IN ANY YEAR DURING
WHICH A FLOOD OR OTHER NATURAL DISASTER OCCURS IN THE SIX MONTHS PRECED-
ING THE DUE DATE FOR SCHOOL TAXES, PROVIDE THAT EVERY TAX IN EXCESS OF
FIFTY DOLLARS LEVIED BY THE BOARD PURSUANT TO LAW MAY BE PAID IN
INSTALLMENTS IN AMOUNTS AND DATES SPECIFIED IN THE RESOLUTION. SUCH
RESOLUTION SHALL APPLY ONLY FOR ONE YEAR; PROVIDED THAT NOTHING SHALL
PRECLUDE THE ADOPTION OF ADDITIONAL SUCH AUTHORIZATIONS IF SUBSEQUENT
DISASTERS OCCUR.
2. WHEN SUCH A RESOLUTION IS IN EFFECT IN A SCHOOL DISTRICT, THE
COLLECTING OFFICER SHALL BE AUTHORIZED TO RECEIVE SUCH TAXES UNTIL THE
DATE SPECIFIED IN THE RESOLUTION FOR THE PAYMENT OF TAXES. THE COLLECT-
ING OFFICER SHALL BE IN ATTENDANCE TO RECEIVE THE INSTALLMENTS OF TAXES
AT THE SAME PLACES AND HOURS SPECIFIED FOR THE RECEIPT OF THE FIRST
INSTALLMENT, AT LEAST THREE DAYS IN EACH WEEK FOR THE TWO WEEKS PRECED-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13442-03-1
A. 8648--A 2
ING THE FINAL DATE FOR PAYMENT OF THE INSTALLMENTS. IN THE EVENT THAT
THE FIRST INSTALLMENT OF ANY TAX IS NOT PAID WITHIN THE TIME SPECIFIED,
THE COLLECTING OFFICER MAY RECEIVE THE SAME AT ANY TIME UNTIL THE EXPI-
RATION OF HIS WARRANT WITH INTEREST AS DETERMINED PURSUANT TO SECTION
NINE HUNDRED TWENTY-FOUR-A OF THIS CHAPTER UNTIL PAID. THE COLLECTING
OFFICER'S WARRANT AND NOTICE OF RECEIPT THEREOF SHALL BE CONFORMED IN
ACCORDANCE WITH THIS SECTION.
3. AT THE EXPIRATION OF HIS WARRANT, THE COLLECTING OFFICER SHALL MAKE
A RETURN OF UNPAID TAXES IN THE SAME MANNER AS PROVIDED IN SECTION THIR-
TEEN HUNDRED THIRTY OF THIS ARTICLE.
4. THE STATE IS AUTHORIZED TO ADVANCE TO ANY SCHOOL DISTRICT WHICH
ADOPTS A RESOLUTION PURSUANT TO THIS SECTION ANY SCHOOL AID PAYMENT OR
PORTION THEREOF AT ANY TIME AUTHORIZED BY THE COMMISSIONER OF EDUCATION,
THE COMPTROLLER, AND THE DIRECTOR OF THE DIVISION OF THE BUDGET.
5. A SCHOOL DISTRICT IS AUTHORIZED TO REFUND ANY PORTIONS PREVIOUSLY
PAID TO TAXPAYERS IF THE SCHOOL BOARD ADOPTS A RESOLUTION TO THAT EFFECT
AND ENTERS INTO AN AGREEMENT WITH THE TAXPAYER THAT THE REFUNDED AMOUNTS
WILL BE PAID PURSUANT TO AN INSTALLMENT PAYMENT SCHEDULE TO BE PROVIDED
FOR IN THE RESOLUTION AUTHORIZING SUCH REFUND. ANY UNPAID TAXES SHALL BE
DEEMED TIMELY PAID IF THE PAYMENT OTHERWISE COMPORTS WITH THE RESOLUTION
SCHEDULE ADOPTED BY THE SCHOOL DISTRICT.
S 2. This act shall take effect immediately.