S T A T E O F N E W Y O R K
________________________________________________________________________
7454
I N S E N A T E
May 15, 2014
___________
Introduced by Sen. LATIMER -- read twice and ordered printed, and when
printed to be committed to the Committee on Education
AN ACT to amend the education law, in relation to the applicability of
interest charged for unpaid school district taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 2023-a of the education law is amended by adding a
new subdivision 10 to read as follows:
10. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, A
SCHOOL DISTRICT SHALL ONLY CHARGE INTEREST OR ANY OTHER PENALTY AUTHOR-
IZED BY STATE OR LOCAL LAW ON THE PORTION OF TAXES LEVIED THAT REMAINS
UNPAID ON OR AFTER THE DATE SUCH TAXES ARE OWED. INTEREST OR PENALTIES
SHALL ONLY BEGIN TO ACCRUE ON OR AFTER THE DATE SUCH TAXES ARE DUE.
S 2. This act shall take effect immediately; provided that the amend-
ments to section 2023-a of the education law made by section one of this
act shall not affect the repeal of such section and shall be deemed
repealed therewith.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15136-02-4