N.Y. Real Property Tax Law Section 1336
Collection of taxes in installments in school districts other than city school districts

  • method of election
  • certification

1.

Notwithstanding any of the provisions of this chapter or any other general, special or local law to the contrary, upon the enactment of a local law by a county pursuant to § 972 (County may become collection agency)section nine hundred seventy-two of this chapter, the school authorities of a school district, other than a city school district, may determine that thereafter and until such action be duly rescinded, any taxes in excess of fifty dollars levied by it upon any parcel of real property within such county situated within the school district, may be paid in installments as provided in such local law.

2.

The determination pursuant to subdivision one of this section or section thirteen hundred thirty-seven of this article shall be made by resolution of the school authorities prior to the annual meeting of the school district, and when such resolution shall have been adopted, it shall be certified by the clerk of the school district to the clerk of the board of supervisors on or before the first day of August following such annual district meeting. Such resolution may be rescinded prior to any annual meeting of such school district following the adoption thereof.

3.

Whenever a resolution has been adopted pursuant to this section, the notice required to be given by the collecting officer pursuant to § 1322 (Collecting officer’s notice in districts other than city school districts)section thirteen hundred twenty-two of this chapter shall state that taxes may be paid in installments as provided in such local law. Warrants for the collection of taxes levied while such resolution continues in force shall contain appropriate directions for the collection of taxes in the manner specified in such local law.

Source: Section 1336 — Collection of taxes in installments in school districts other than city school districts; method of election; certification, https://www.­nysenate.­gov/legislation/laws/RPT/1336 (updated Sep. 22, 2014; accessed Oct. 26, 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:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 1336’s source at nysenate​.gov

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