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This entry was published on 2014-09-22
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SECTION 1326-A
Payment of taxes in installments in certain school districts
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1326-a. Payment of taxes in installments in certain school
districts. 1. Notwithstanding any provisions of this chapter or any
other general or special law to the contrary, a school district may, by
resolution adopted by a two-thirds vote prior to the levy of taxes in
any year, provide that thereafter and until such resolution is
rescinded, every tax in excess of fifty dollars levied by the board
pursuant to law may be paid in three installments, the first of which
shall be at least fifty percent of the total tax due, or such other
amount as may be prescribed by such resolution, and shall be paid not
later than the last day of the one month collection period prescribed by
subdivision one of section thirteen hundred twenty-two or section
thirteen hundred twenty-four of this article and, provided the first
installment has been paid, the second shall be at least fifty percent of
the remainder, or such other amount as may be prescribed by such
resolution, plus interest at the rate as determined pursuant to section
nine hundred twenty-four-a of this chapter, and shall be paid on or
before the date specified in the resolution for the second payment, and
the third shall be the remainder plus interest at the rate determined
pursuant to section nine hundred twenty-four-a of this chapter and shall
be paid on or before the date specified in the resolution for the
expiration of the warrant.

2. When such a resolution is in effect in a school district, the
collecting officer shall be authorized to receive such taxes until the
date specified in the resolution for the payment of the second and third
installments of taxes. The collecting officer shall be in attendance to
receive the second and third installments of taxes at the same places
and hours specified for the receipt of the first installment, at least
three days in each week for the two weeks preceding the final date for
payment of the second and third installments. In the event that the
first installment of any tax is not paid within the time specified, the
collecting officer may receive the same at any time until the expiration
of his warrant with interest as determined pursuant to section nine
hundred twenty-four-a of this chapter for the month of October and each
month or fraction thereof until paid. The collecting officer's warrant
and notice of receipt thereof shall be conformed in accordance with this
section.

3. At the expiration of his warrant, the collecting officer shall make
a return of unpaid taxes in the same manner as provided in section one
thousand three hundred thirty of this chapter.

4. An installment program adopted pursuant to this section shall apply
to all property within the school district, unless it is explicitly
limited to one or more of the following classes of property:

(a) property which is improved by a one, two or three family structure
used exclusively for residential purposes;

(b) property which is exempt from taxation pursuant to section four
hundred sixty-seven of this chapter; or

(c) property which is exempt from taxation pursuant to section four
hundred fifty-nine of this chapter, or which is owned and occupied by a
person or persons who qualify as physically disabled pursuant to such
section.