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This entry was published on 2019-04-19
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SECTION 1314
Equalization in school districts located in more than one city or town
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1314. Equalization in school districts located in more than one city
or town. 1. (a) When a school district is located in more than one city
or town, the school authorities thereof may upon their own motion, and
shall upon the timely written request of three or more persons liable to
pay taxes upon real property therein, secure from the latest final
completed assessment rolls of each such city and town, a statement of
the assessed valuation of each parcel of real property subject to
taxation for school purposes in such school district and shall deliver
such statement to the district superintendent having jurisdiction. Such
district superintendent shall immediately secure from the commissioner
of taxation and finance, a statement of the state equalization rate
established by such commissioner for each such city and town in which
such school district is situated and shall determine the full valuation
of the real property of each part of a city or town included in such
school district by dividing the taxable assessed valuation of such real
property in such part of a city or town by the state equalization rate
established for such city or town. For purposes of this subdivision
"taxable assessed valuation" means the assessed value actually subject
to taxation for school purposes except that it also includes the amount
of assessed value partially exempt from taxation for school purposes
pursuant to sections four hundred twenty-five, four hundred sixty and
four hundred sixty-four of this chapter and such other sections of law
as the school authorities designate by resolution to be included in the
total assessed valuation.

(b) On or before the first day of October in each year, the district
superintendent shall transmit to the commissioner of education and to
the commissioner, in the form prescribed by it, a statement for the
current fiscal year showing the taxable assessed valuation of real
property of each city and town within the school district, the assessed
valuation of such real property upon which the school tax has actually
been levied, the state equalization rate or special equalization rate
used to determine the apportionment of taxes, the full valuation of real
property of each part of a city or town included in such school
district, whether any school tax was apportioned pursuant to subdivision
one-a of this section, and a list of the partial exemptions which the
school authorities have by resolution adopted pursuant to this section,
elected to include in the taxable assessed valuation of real property.

(c) The state equalization rate to be furnished by the commissioner
shall be the rate established by the commissioner for the assessment
roll on which school taxes are to be levied. When no state equalization
rate has been established for such roll, the rate to be furnished shall
be the rate established for the assessment roll immediately preceding
the roll on which taxes are to be levied provided, however, that where a
special equalization rate has been determined as provided in subdivision
two of this section, that special equalization rate shall be furnished
to the district superintendent for the purpose of equalization pursuant
to this section. Where the commissioner determines that a city or town
has implemented a reassessment at full value on the current roll, it may
establish a special equalization rate of one hundred for that city or
town and establish special equalization rates for the other cities or
towns within that school district by adjusting the latest state
equalization rates for those cities or towns to the appropriate current
roll. In all cases in any given school district the state equalization
rates or special equalization rates to be furnished by the commissioner
for the apportionment of taxes shall have the same full value standard.
Where the commissioner furnishes the same state equalization or special
equalization rate for two or more of the cities and towns in a school
district for use by that school district in the apportionment of taxes,
the commissioner shall concurrently therewith notify the school district
that school taxes may be apportioned in the manner provided by
subdivision one-a of this section.

(d) (i) Such district superintendent shall also determine what
proportion of any tax to be levied in such school district for school
purposes during the current school year shall be levied upon each part
of a city or town included in such school district by dividing the sum
of the full valuation of real property in such part of a city or town by
the total of all such full valuations of real property in such school
district. Provided, however, that prior to the levy of taxes, the
governing body of the school district may adopt a resolution directing
such proportions to be based upon the average full valuation of real
property in each such city or town over either a three-year period,
consisting of the current school year and the two prior school years, or
over a five-year period, consisting of the current school year and the
four prior school years. Once such a resolution has been adopted, the
proportions for ensuing school years shall continue to be based upon the
average full valuation of real property in each such city or town over
the selected period, unless the resolution provides otherwise or is
repealed.

(ii) Such proportions shall be expressed in the nearest exact ten
thousandths and the school authorities of such school district shall
levy such a proportion of any tax to be raised in the school district
during the current school year upon each part of a city or town included
in such school district as shall have been determined by the district
superintendent. A new proportion shall be determined for each school
year thereafter by the district superintendent in accordance with the
provisions of this section by the use of the latest state equalization
rates. In any such school district that is not within the jurisdiction
of a district superintendent of schools, the duties which would
otherwise be performed by the district superintendent under the
provisions of this section, shall be performed by the school authorities
of such district.

1-a. When the commissioner has furnished the same state equalization
or special equalization rate for two or more of the cities and towns in
a school district for use by that school district in the apportionment
of taxes, the school district may apportion its levy as follows:

(a) The district superintendent shall determine the amount of school
tax to be raised from each city and town in the district in accordance
with the provisions set forth in subdivision one of this section.

(b) For those cities and towns with respect to which the commissioner
has furnished the same state equalization or special equalization rate,
the amount of school tax to be raised in aggregate from each part of
such city or town is the sum of the amounts determined for each such
city and town in accordance with paragraph (a) of this subdivision. This
aggregate amount of school tax shall be apportioned to each such city or
town in proportion to the sum of the assessed value actually subject to
taxation for school purposes plus the amount of assessed value partially
exempt from taxation for school purposes pursuant to section four
hundred twenty-five of this chapter.

2. If it is made to appear to the commissioner by a statement of the
assessors of the city or town, subscribed and affirmed by them as true
under the penalties of perjury, that there has been a change in the
level of assessment since the last state equalization rate for the city
or town was established, or, if it is made to appear to the commissioner
that the state equalization rate established by it for a city or town is
inequitable as applied to real property within the school district in
such city or town, it shall determine a special equalization rate for
such city or town or for such real property, as the case may be, which
shall be used for the sole purpose of equalization under this section.
Such special equalization rate as finally determined shall be furnished
by such commissioner to the district superintendent of schools or the
school authorities, as the case may be.

3. (a) Upon his own motion or, prior to the statutory date for the
levy of school district taxes on the next subsequent assessment roll, at
the request of a person liable to pay taxes upon real property in the
school district, a district superintendent who failed to use one or more
state equalization rates furnished pursuant to this section, or who made
a mathematical error in determining full value or in apportioning the
tax on the basis of full value, shall redetermine the full valuation of
the real property of each part of a city or town within the school
district and the proportion of the tax which should have been levied in
each city or town or part thereof based upon the corrected full
valuation. If such redetermination cannot be made prior to the extension
of taxes for that year, the district superintendent shall cause the
school district tax levy for the following year to be adjusted to
account for the improper apportionment which resulted from his error,
upon notice to the commissioner and the commissioner of education;
provided, however, that the school authorities by resolution may elect
to adjust the tax levy in the current year notwithstanding a
redetermination of full valuation after the extension of taxes for the
current year.

(b) Within thirty days of the receipt of a request for such
redetermination, the district superintendent shall report his findings
and determination to the person who made such request. Such person may
appeal an adverse determination of the district superintendent, upon
application to the commissioner within sixty days of the mailing of the
report of the district superintendent.

(c) Not later than thirty days after receipt of a request for review
of a determination by the district superintendent, the commissioner,
upon notice to the commissioner of education, shall determine whether
the district superintendent erred in his determination of full value or
tax apportionment based thereon, for one or more of the reasons
described in paragraph (a) of this subdivision. If the commissioner
finds that such an error occurred, it shall issue an order, upon notice
to the commissioner of education, directing the district superintendent
to adjust the apportionment of the school district tax levy for the
ensuing fiscal year to account for the improper apportionment which
occurred as a result of the error of the superintendent.

(d) References herein to the district superintendent of schools shall
be deemed to mean the school authorities of a school district which is
not within the jurisdiction of a district superintendent of schools.

4. The provisions of this section shall apply to supplemental
assessment rolls completed, verified and filed pursuant to section
thirteen hundred thirty-five of this chapter, and the term "state
equalization rate" as used in this section shall include the state
equalization rate established for such supplemental assessment rolls
pursuant to title one of article twelve of this chapter.