Provides that small city school districts shall be included in provisions of real property tax law requiring the county treasurer to reimburse such school districts for the amount of unpaid school taxes.
STATE OF NEW YORK
________________________________________________________________________
595
2009-2010 Regular Sessions
IN SENATE
January 9, 2009
___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the enforce-
ment of taxes in certain city school districts
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 1330 of the real property tax law,
2 as amended by chapter 845 of the laws of 1965, is amended to read as
3 follows:
4 1. In any school district other than [a] city school [district]
5 districts having populations in excess of one hundred twenty-five thou-
6 sand inhabitants, if any taxes remain unpaid at the time the collecting
7 officer is required by law to return his warrant, he shall be credited
8 with the amount thereof, including the balance of the amount of taxes
9 which an owner of real property has elected to pay in installments
10 pursuant to section thirteen hundred forty of this [chapter] article,
11 upon delivery to the school authorities of the tax roll and warrant and
12 a statement, subscribed and affirmed by him as true under the penalties
13 of perjury, of such unpaid taxes, containing a description of the real
14 property upon which such taxes remain unpaid. A collecting officer who
15 received compensation in lieu of fees shall include in such statement
16 the amount of interest on such unpaid taxes, except that no such inter-
17 est shall be added by the collecting officer to the balance of taxes
18 which an owner of real property has elected to pay in installments
19 pursuant to section thirteen hundred forty of this [chapter] article.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02927-01-9
