§ 1335. Supplemental assessment roll of real property in a school
district other than a school district which is wholly or partly within a
city. 1. Request for supplemental assessment roll for school purposes.
Notwithstanding any provisions of this chapter or of any other law, on
or before the first day of August of each year the school authorities of
a school district, other than a school district which is wholly or
partly within a city, may request the preparation and completion of a
supplemental assessment roll of real property taxable for school
purposes within the boundaries of such school district. Such request
shall be made by resolution of the school authorities and a copy thereof
shall be transmitted to the commissioner and the governing board of each
county and town within which such school district is wholly or partly
located on or before the first day of August. Upon receipt of such
resolution the governing board of such town shall direct the assessors
thereof to prepare and complete a supplemental assessment roll, as
hereinafter provided, of real property in such town taxable for school
purposes which is located within the boundaries of such school district.
Such resolution shall remain in effect until revoked on or before the
first day of August in any subsequent year, and notice of its revocation
shall forthwith be given to the commissioner and the governing board of
each county and town within which such school district is wholly or
partly located.

2. Taxable status date. The taxable status of real property for the
supplemental assessment roll shall be determined as of the first day of
November and all real property on such supplemental assessment roll
shall be assessed according to its condition and ownership as of such
date.

3. Tentative completion of supplemental assessment roll, notice
thereof. On or before the first day of December the assessors of such
town shall complete the supplemental assessment roll and shall forthwith
give notice thereof as provided in subdivisions one and two of section
five hundred six of this chapter, except that such notice shall state
that the said supplemental assessment roll may be seen and examined by
any person until the third Tuesday of December on which day the board of
review shall meet to hear complaints in relation to the assessments
thereon. All changes in such supplemental assessment roll made as a
result of the hearing of such complaints shall be entered on such roll
on or prior to the fifteenth day of January thereafter.

4. Notice of increased assessments. Between the first and fifth day of
December in each year, the assessors in such town shall mail to each
owner of real property therein within the school district a notice of
any increase in the assessment thereof. Such notice shall specify each
parcel of real property, the assessed valuation thereof on the
supplemental assessment roll and on the regular assessment roll
delivered to the school authorities pursuant to section thirteen hundred
two of this chapter in the same fiscal year, and the net increase in the
assessment. Failure to mail any such notice or failure of the owner to
receive the same shall not prevent the levy, collection and enforcement
of the payment of the taxes on such real property.

5. Hearing of complaints. At the time and place and during the hours
specified in the notice given pursuant to the provisions of subdivision
three of this section, the board of review shall meet to hear complaints
in relation to assessments brought before it. The provisions of section
five hundred twelve of this chapter shall apply to the hearing and
determination of complaints in relation to assessments on the
supplemental assessment roll.

6. Verification of supplemental assessment roll. When the supplemental
assessment roll has been corrected after the hearing and determination
of all complaints as provided in this section, the assessors shall
verify the supplemental assessment roll, as provided in section five
hundred fourteen of this chapter.

7. Completion of supplemental assessment roll. On or before the first
day of February, the assessors shall finally complete the supplemental
assessment roll and prepare and file a certified copy thereof in the
office of the town clerk. The assessors shall forthwith cause a notice
to be published once in the official newspaper of such town, or, if no
newspaper has been designated the official newspaper, in a newspaper
having general circulation in such town, stating that the supplemental
assessment roll has been finally completed and a certified copy thereof
so filed for public inspection. The assessors shall also cause a copy of
the published notice to be posted on the signboard maintained for the
posting of legal notices at the entrance of the town clerk's office
pursuant to subdivision six of section thirty of the town law.

8. Delivery to school authorities. On or before the first day of
February the assessors shall deliver the original supplemental
assessment roll to the school authorities. A certified copy of such
supplemental assessment roll shall remain on file in the office of the
town clerk until the first day of March. On that day, such copy shall be
delivered to the county treasurer.

9. Tax lien. School taxes levied on the supplemental school tax roll
shall become a lien as of the date and hour of the confirmation or final
adoption of the supplemental school tax roll by the school authorities.
Unpaid interest shall be included in and deemed part of the unpaid tax.
Such taxes including such unpaid interest shall remain a lien until
paid. Priority and parity as between such tax liens and other tax liens
shall be determined in the manner prescribed in title two of article
nine of this chapter.

10. Expenses of preparing supplemental assessment roll, of collection
of taxes and of county indebtedness on account of unpaid taxes. All
actual and necessary expenses incurred in the preparation of the
supplemental assessment roll or assessment rolls as provided in this
section, in the collection of taxes on the supplemental school tax roll
by a town and as a result of indebtedness contracted by a county in
meeting the payments required to be made on or before the fifteenth day
of June pursuant to subdivision thirteen of this section, shall be a
charge against the school district which has requested the supplemental
assessment roll or assessment rolls.

11. Determination of railroad ceilings, special franchise assessments,
transition assessments and the approval of assessments of taxable state
lands for the supplemental assessment roll. Where a resolution requiring
a supplemental assessment roll is in effect as provided in this section,
the commissioner shall determine for such supplemental assessment roll,
railroad ceilings, special franchise assessments and transition
assessments and shall approve assessments of taxable state lands as
provided in this chapter except as otherwise provided in this
subdivision. The railroad ceilings, special franchise assessments,
transition assessments and the approved assessments of taxable state
land for such supplemental assessment roll shall be the same as those
determined and approved for the regular assessment roll of the town
which was used in the levy of taxes for school purposes for the same
fiscal year for which such supplemental assessment roll is to be used,
except (a) with respect to railroad ceilings, if a special equalization
rate was established pursuant to subdivision two of section four hundred
eighty-nine-l of this chapter, such special equalization rate shall be
applied as provided in such section, and (b) with respect to transition
assessments and the approval of assessments of taxable state lands, a
change in the level of assessment on the supplemental assessment roll
shall be taken into account. As used in this subdivision the term "
change in the level of assessment " shall have the same meaning as such
term is defined in subdivision two of section four hundred eighty-nine-l
of this chapter. The commissioner shall determine the railroad ceilings,
special franchise assessments, transition assessments and approve the
assessments of taxable state lands for the supplemental assessment roll
within the time limitations corresponding to those provided in this
chapter for determining and approving the same for the regular
assessment roll.

12. Return of unpaid taxes; payment to county treasurer. The return of
unpaid taxes levied on the supplemental school tax roll shall be made,
and the statement and certificate of such unpaid taxes shall be
transmitted, as provided in subdivisions one and two of section thirteen
hundred thirty of this chapter, respectively, except that such statement
and certificate shall be transmitted so that the same shall be received
by the county treasurer no later than the fifteenth day of May following
the levy of the tax. Any person whose real property is included in such
statement may pay the taxes thereon to the county treasurer as provided
in this subdivision. In case of taxes paid to the county treasurer
within thirty days from the date of receipt of the statement and
certificate of unpaid taxes by the county treasurer, the amount of
interest provided by subdivision two of section thirteen hundred
twenty-eight of this chapter shall be added thereto, and the amount of
such interest shall be deemed a part of the amount of the unpaid taxes
for purposes of payments to the school district from the county
treasurer and for computing the additional percentage and interest,
pursuant to subdivision thirteen and fourteen of this section,
respectively. In case of payment to the county treasurer after the
expiration of the thirty days from the date of receipt of such statement
and certificate of unpaid taxes, the seven per centum and the interest
provided by subdivision fourteen of this section shall be added to such
unpaid taxes.

13. Payment by county treasurer. The county treasurer shall, on or
before the fifteenth day of June following the receipt of the statement
and certificate of unpaid taxes, pay to the officer charged by law with
the custody of school district moneys the amount of returned unpaid
school taxes. The moneys to meet such payment shall be provided from
moneys not otherwise appropriated or committed, from moneys appropriated
for a contingent fund or pursuant to the local finance law.

14. Enforcement of taxes levied on supplemental school tax roll. Upon
the expiration of thirty days from the date of receipt by the county
treasurer of the statement and certificate of taxes levied on the
supplemental school tax roll returned as unpaid, the county shall, by
operation of law, acquire all rights, powers and duties with respect to
the enforcement of such unpaid taxes as if the same had been levied by
the board of supervisors. Such unpaid taxes shall not be relevied, but
shall be enforced by tax sale at the same time and in the same manner as
unpaid county taxes. Upon the expiration of such thirty days, the county
treasurer shall forthwith add seven per centum to the amount of the
unpaid taxes and the interest thereon, and the seven per centum shall be
deemed a part of the amount of the unpaid taxes. The amount of such
unpaid taxes including the seven per centum added thereto shall bear
interest at the rate as determined pursuant to section nine hundred
twenty-four-a of this chapter for each month or fraction thereof. The
amount of taxes with the interest and penalties added thereto which is
collected by the county treasurer after the expiration of the thirty
days from the date of receipt of the statement and certificate of unpaid
taxes, shall belong to the county to reimburse the county for the amount
advanced, with the expenses of collection.

15. This section shall apply to school districts within the county of
Nassau, other than a school district wholly or partly within a city,
provided that the powers and duties imposed on town assessors, school
authorities and other officials named in this section shall be exercised
and performed in the county of Nassau by the appropriate officer or
board, including the county board of assessors, normally performing the
same duties pursuant to the Nassau County Government Law, the Nassau
County Administrative Code and other applicable laws of the county of
Nassau and provided further that the taxable status date for
supplemental assessment roll purposes shall be November 1 annually and
that the sequence of events and dates to be applied for the preparation
and completion of the supplemental assessment roll, review of
assessments and levy of taxes shall have the same intervals as those
between the dates regularly employed for purposes of the assessment and
taxation of real property as set forth in the Nassau County Government
Law, the Nassau County Administrative Code and any other applicable laws
of the county of Nassau.

16. This section shall apply to school districts within the county of
Suffolk, other than a school district wholly or partly within a city,
provided that the powers and duties imposed on town assessors, school
authorities and other officials named in this section shall be exercised
and performed in the county of Suffolk by the appropriate officer,
board, or other competent authority, normally performing the same duties
pursuant to the Suffolk county tax act and other applicable laws of the
county of Suffolk and provided further that the taxable status date for
supplemental assessment roll purposes shall be November first annually
and that the sequence of events and dates to be applied for the
preparation and completion of the supplemental assessment roll, review
of assessments and levy of taxes shall have the same intervals as those
between the dates regularly employed for the purposes of assessment and
taxation of real property as set forth in Suffolk county tax act and any
other applicable laws of the county of Suffolk.

17. Application of other provisions of this chapter. The provisions of
this chapter which are not inconsistent with the provisions of this
section shall apply to the supplemental assessment roll, the levy and
collection of taxes on the supplemental school tax roll and the
enforcement of unpaid taxes thereon.