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This entry was published on 2014-09-22
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SECTION 1318
Collecting officer's warrant; delivery thereof
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1318. Collecting officer's warrant; delivery thereof. 1. The warrant
of the collecting officer shall be signed by the trustee, or the
trustees, or a majority of them, or the board of education or a majority
thereof. Such warrant shall state the amount of unexpended surplus funds
in the custody of the board and shall further state that except as
authorized or required by law, such unexpended surplus funds have been
applied in determining the amount of the school tax levy. For the two
thousand seven--two thousand eight school year, surplus funds as used in
this subdivision shall mean any operating funds in excess of three
percent of the current school year budget, and shall not include funds
properly retained under other sections of law. For the two thousand
eight--two thousand nine school year, and thereafter, surplus funds as
used in this subdivision shall mean any operating funds in excess of
four percent of the current school year budget, and shall not include
funds properly retained under other sections of law. Such warrant shall
have the same force and effect as a warrant issued by a board of
supervisors to a collecting officer in a town. The collecting officer to
whom it may be delivered for collection shall be thereby authorized and
required to collect from every person named on such school tax roll the
sum set opposite his name, or the amount due from any person specified
therein, in the same manner and with the same powers that collecting
officers in towns are authorized to collect taxes levied by the board of
supervisors.

2. A warrant for the collection of a tax voted by the district shall
not be delivered to the collecting officer until the thirty-first day
after the tax was voted. A warrant for the collection of a tax
authorized by law without a vote of the district may be delivered to the
collecting officer whenever the same is completed.

3. If the sum of money, payable by any person or persons named in such
school tax rolls, is not paid or collected by such warrant within the
time therein limited, it shall be lawful for the school authorities to
renew such warrant in respect to such delinquent person or persons.
Whenever more than one renewal of a warrant for the collection of any
school tax roll may become necessary in any district, the school
authorities may make such further renewal; provided, however, that in no
event shall such warrant be renewed for a period beyond the time for the
return to the county treasurer as set forth in subdivision two of
section thirteen hundred thirty of this chapter.