N.Y. Real Property Tax Law Section 1328
Collecting officer’s fees

  • interest

1.

Except as otherwise provided in subdivision two of this section and except in city school districts, the collecting officer shall receive for his services on all sums paid to him within the one month collection period provided in § 1322 (Collecting officer’s notice in districts other than city school districts)section thirteen hundred twenty-two of this chapter one per centum, and upon all sums collected by him thereafter, five per centum. In case a levy and sale is made by such collecting officer, he shall be entitled to traveling expenses at the rate of ten cents per mile to be computed from the principal school building in such district.

2.

In a school district in which the collecting officer receives a fixed compensation in lieu of fees under the provisions of subdivision four of Education Law § 2130 (Clerk, treasurer and collector in union free school district)section twenty-one hundred thirty of the education law, all taxes remaining unpaid after the expiration of the one month period prescribed by subdivision one of § 1322 (Collecting officer’s notice in districts other than city school districts)section thirteen hundred twenty-two of this chapter shall bear interest at the rate as determined pursuant to § 924-A (Interest rate on late payment of taxes and delinquencies)section nine hundred twenty-four-a of this chapter for such one month period and for each one month period or part thereof thereafter until paid or until the return of the collecting officer’s warrant. In the case of a tax paid to the county treasurer under subdivision six of § 1330 (Enforcement of taxes in districts other than city school districts)section thirteen hundred thirty of this chapter, before levy, the amount of such interest shall be in lieu of the five per centum of the tax provided for in such section, and the amount of such interest shall be included in and be deemed part of the amount of the unpaid tax for purposes of payments to the district from the county treasurer and for computing the additional percentage to be levied by the board of supervisors, pursuant to subdivisions four and five of § 1330 (Enforcement of taxes in districts other than city school districts)section thirteen hundred thirty of this chapter. All interest collected by the collecting officer upon school taxes under the provisions of this chapter shall belong to the school district and shall be paid into the school district funds.

3.

In a city school district all taxes remaining unpaid after the expiration of the one month period stated in § 1324 (Collecting officer’s notice in city school districts)section thirteen hundred twenty-four of this chapter shall bear interest at the rate as determined pursuant to § 924-A (Interest rate on late payment of taxes and delinquencies)section nine hundred twenty-four-a of this chapter for such one month period and for each one month period or part thereof thereafter until paid or until the return of such warrant by the collecting officer. The amount of such interest shall be included in and be deemed part of the amount of the unpaid tax. All taxes remaining unpaid after the return of the warrant shall bear interest at the rate as determined pursuant to § 924-A (Interest rate on late payment of taxes and delinquencies)section nine hundred twenty-four-a of this chapter for each such one month period, or part thereof. Notwithstanding the foregoing provisions of this subdivision, the school authorities of any such city school district shall have the power, by resolution duly adopted, to suspend the provisions of this subdivision in relation to the rates of interest payable on school district taxes remaining unpaid after the expiration of the one month period stated in § 1324 (Collecting officer’s notice in city school districts)section thirteen hundred twenty-four of this chapter. Upon the adoption of such a resolution, the rates of interest payable on unpaid city taxes in such city, according to law, shall be the rates of interest payable on school district taxes remaining unpaid after the expiration of such one month period. Such rates shall remain so applicable until such school authorities, by resolution duly adopted, terminate the period of suspension of such provisions of this subdivision.

Source: Section 1328 — Collecting officer's fees; interest, https://www.­nysenate.­gov/legislation/laws/RPT/1328 (updated Sep. 22, 2014; accessed Mar. 23, 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

Accessed:
Mar. 23, 2024

Last modified:
Sep. 22, 2014

§ 1328’s source at nysenate​.gov

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