N.Y. Real Property Tax Law Section 1324
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 § 922 (Statement of taxes to be mailed)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 Education Law § 255 (Establishment of a public library)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.

Source: Section 1324 — Collecting officer's notice in city school districts, https://www.­nysenate.­gov/legislation/laws/RPT/1324 (updated Sep. 22, 2014; accessed Apr. 13, 2024).

1300
Definitions 1302
Use of city, town or county assessment roll 1304
Apportionment of assessments 1306
Levy of taxes 1306–A
Effect of school tax relief (STAR) exemption upon school district taxes 1308
Property subject to levy 1312
Tax lien 1314
Equalization in school districts located in more than one city or town 1316
Alternative school tax apportionment 1318
Collecting officer’s warrant 1320
Undertaking of collecting officer 1322
Collecting officer’s notice in districts other than city school districts 1324
Collecting officer’s notice in city school districts 1325
Collecting officer in school district 1326
Payment of taxes in installments in city school districts 1326–A
Payment of taxes in installments in certain school districts 1326–B
Payment of taxes in installments in certain school districts affected by floods or natural disasters 1327
Payment of taxes in installments in city school districts by senior citizens and physically disabled persons 1328
Collecting officer’s fees 1330
Enforcement of taxes in districts other than city school districts 1332
Enforcement of taxes in city school districts 1334
Right of action to recover tax 1335
Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city 1336
Collection of taxes in installments in school districts other than city school districts 1338
Statement of taxes to be mailed 1340
Owner of real property may elect to pay school district taxes in installments 1342
Payment by county treasurer
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Accessed:
Apr. 13, 2024

Last modified:
Sep. 22, 2014

§ 1324’s source at nysenate​.gov

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