1. The Laws of New York
  2. Consolidated Laws
  3. Real Property Tax
  4. Article 13: Special Provisions Relating to School Districts

Section 1324 Collecting officer's notice in city school districts

Real Property Tax (RPT)

Collecting officer's notice in city school districts. Except as otherwise provided in section thirteen hundred twenty-six or section thirteen hundred twenty-seven of this chapter, the collecting officer of a city school district on receipt of a warrant for the collection of taxes, shall cause a notice to be published in a newspaper, or two newspapers, if there be two, having a general circulation in such city school district, stating that he has received such warrant and will receive all such taxes which may be paid to him within one month from the date of the first publication of such notice. The date upon which such warrant expires shall be specified in such notice. Such notice shall be published at least twice and for such other times as the school authorities may direct. 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. Upon resolution duly adopted by the authorities of a city 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.