N.Y. Tax Law § 1204 — Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts

§ 1204. Taxes administered by cities with populations of less than one\nhundred twenty-five thousand on request of school districts. (a) On\nrequest by a majority vote of the whole number of the school authorities\nof the school district or districts which are coterminous with, partly\nwithin or wholly within a city having a population of less than one\nhundred twenty-five thousand, such city is hereby authorized and\nempowered to adopt and amend local laws imposing for school district\npurposes any of the taxes which such city is empowered to impose for\ncity purposes pursuant to section twelve hundred three.\n (b) A local law imposing such a tax shall be effective only during the\nperiod that each of the school districts partly within and partly\nwithout such city, by a majority vote of the whole number of its school\nauthorities, shall impose an identical tax within that part of its\nterritorial limits outside of such city. Such school authorities are\nhereby authorized and empowered so to impose such tax, which shall be\neffective only during the period when the tax imposed by such city on\nareas of school districts within such city shall be effective.\n (c) Taxes so imposed by such a city and by such school districts shall\nbe administered and collected by such city, in the manner provided for\nin this section and in subpart A of part III of this article. In the\ncase of such administration and collection in areas outside such city,\nthe city and the city officers and employees administering and\ncollecting the tax shall act as agents for the school district or\ndistricts which imposed the tax in such areas. In such instances the\nschool authorities of each district and the governing board of such city\nmay enter into an agreement for the administration and collection of\nsuch taxes by the city for and on behalf of the school district. Any\nsuch agreement shall state the consideration payable to such city for\nsuch service and make such other related provisions as the parties\nthereto shall consider necessary.\n (d) Subject to the terms of such agreement, the total net collections\nfrom a tax so imposed by such a city and school districts shall be\ndistributed and paid quarterly to the city school district where it is\ncoterminous with or includes the entire city or to all the school\ndistricts partly within or wholly within such city.\n (e) Except where the city school district is coterminous with the city\nor includes the entire area of the city, such amounts shall be\ndistributed and paid to the school district or districts partly within\nor wholly within the city, in accordance with the total average daily\nattendance for the last preceding school year of pupils residing in each\nsuch district and without regard to the location of the school attended.\n (f) All actions taken by majority votes of school authorities pursuant\nto this section shall be deemed resolutions under this article and shall\nbe official records of the school districts in which they are taken.\nCertified copies thereof forthwith shall be filed in the offices of the\ncity clerk, state department of education, the secretary of state and\nthe state comptroller.\n