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This entry was published on 2014-09-22
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Collecting officer's notice in districts other than city school districts
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1322. Collecting officer's notice in districts other than city
school districts. 1. In each school district other than a city school
district, upon the receipt of a warrant for the collection of taxes, the
collecting officer shall cause a notice to be published in a newspaper,
or two newspapers, if there be two, having general circulation in the
school district stating that he has received such warrant and will
receive all taxes which may be paid to him within one month from the
time of the first publication thereof. Such notice shall be published at
least twice and for such other times as the school authorities may
direct; provided, however, that if there is no newspaper having general
circulation in such district, such notice shall be posted immediately in
at least twenty public places in such district. The collecting officer
shall also, upon the receipt of the warrant, mail statements of taxes in
the same manner as provided in section nine hundred twenty-two of this
chapter for city and town collecting officers; provided, that where the
school district has levied a tax for purposes of a public library
established pursuant to section two hundred fifty-five of the education
law or has levied a tax on behalf of a library district pursuant to
special act, the amount of the taxes attributable to library purposes
shall be separately stated on each statement of taxes; provided
further, that where the school district is required to levy and collect
taxes for free association libraries the amount of taxes attributable to
library purposes shall be stated on a separate line on each statement of
taxes. Upon resolution duly adopted by the authorities of the school
district, the collecting officer shall cause to be enclosed with the
statement showing the amount of tax due, a summary of the adopted budget
and an explanation of the computation of the tax rate.

2. Such collecting officer shall also cause a like notice to be given,
either personally or by mail, at least twenty days prior to the
expiration of the one month collection period (a) to the president,
secretary, or other officer or managing agent of any railroad,
telegraph, telephone, electric, gas, water or pipe line corporation
liable for taxes on the school tax roll delivered to him and (b) to all
non-resident taxpayers of the school district on such roll whose
residence or address may be known to such collecting officer, or may be
ascertained by him upon inquiry of the school authorities or clerk of
the district.

3. No collecting officer shall be entitled to recover as his fee from
any such corporation or non-resident taxpayer more than the one per
centum fee on the taxes levied against the property of such corporation
or non-resident, unless the notice provided for in subdivision two of
this section has been given.