Senate Bill S5892

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5892

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                           September 21, 2011
                               ___________

Introduced  by  Sens.  BONACIC, FARLEY, LARKIN, SEWARD -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Rules

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-
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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13442-02-1
              

S. 5892                             2

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.