N.Y.
Real Property Tax Law Section 1318
Collecting officer’s warrant
- delivery thereof
1.
The warrant of the collecting officer shall be signed by the trustee, or the trustees, or a majority of them, or the board of education or a majority thereof. Such warrant shall state the amount of unexpended surplus funds in the custody of the board and shall further state that except as authorized or required by law, such unexpended surplus funds have been applied in determining the amount of the school tax levy. For the two thousand seven--two thousand eight school year, surplus funds as used in this subdivision shall mean any operating funds in excess of three percent of the current school year budget, and shall not include funds properly retained under other sections of law. For the two thousand eight--two thousand nine school year, and thereafter, surplus funds as used in this subdivision shall mean any operating funds in excess of four percent of the current school year budget, and shall not include funds properly retained under other sections of law. Such warrant shall have the same force and effect as a warrant issued by a board of supervisors to a collecting officer in a town. The collecting officer to whom it may be delivered for collection shall be thereby authorized and required to collect from every person named on such school tax roll the sum set opposite his name, or the amount due from any person specified therein, in the same manner and with the same powers that collecting officers in towns are authorized to collect taxes levied by the board of supervisors.2.
A warrant for the collection of a tax voted by the district shall not be delivered to the collecting officer until the thirty-first day after the tax was voted. A warrant for the collection of a tax authorized by law without a vote of the district may be delivered to the collecting officer whenever the same is completed.3.
If the sum of money, payable by any person or persons named in such school tax rolls, is not paid or collected by such warrant within the time therein limited, it shall be lawful for the school authorities to renew such warrant in respect to such delinquent person or persons. Whenever more than one renewal of a warrant for the collection of any school tax roll may become necessary in any district, the school authorities may make such further renewal; provided, however, that in no event shall such warrant be renewed for a period beyond the time for the return to the county treasurer as set forth in subdivision two of § 1330 (Enforcement of taxes in districts other than city school districts)section thirteen hundred thirty of this chapter.
Source:
Section 1318 — Collecting officer's warrant; delivery thereof, https://www.nysenate.gov/legislation/laws/RPT/1318 (updated Sep. 22, 2014; accessed Apr. 20, 2024).
