N.Y. Tax Law § 1211 — Taxes of certain cities and school districts administered by state tax commission

§ 1211. Taxes of certain cities and school districts administered by\nstate tax commission. (a) On request by a majority vote of the whole\nnumber of the school authorities of the school district or districts\nwhich are coterminous with, partly within or wholly within a city having\na population of less than one hundred twenty-five thousand, such city is\nhereby authorized and empowered to adopt and amend local laws imposing\nfor school district purposes the taxes authorized under section twelve\nhundred ten, at the rate of one-half, one, one and one-half, two, two\nand one-half or three percent which rate shall be uniform for all taxes\nimposed pursuant to the authority of this section; provided, however,\nwhere a city imposes a tax under the authority of both sections twelve\nhundred ten and twelve hundred eleven, the aggregate rate of the taxes\nimposed pursuant to both sections cannot exceed three percent.\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, at the same uniform rate,\nwithin that part of its territorial limits outside of such city. Such\nschool authorities are hereby authorized and empowered to impose such\ntax so as to be effective only during the period when the tax imposed by\nthe city on areas of school districts within the city shall be\neffective. Taxes so imposed by such a city and by such school districts\nshall be administered and collected by the state tax commission as\nprovided in subpart B of part III of this article.\n (c) 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.\n (d) A local law or resolution imposing any tax pursuant to this\nsection, increasing or decreasing the rate of such tax, repealing or\nsuspending such tax or providing for the credit or refund described in\nclause six of subdivision (a) of section eleven hundred nineteen of this\nchapter must go into effect only on one of the following dates: March\nfirst, June first, September first or December first, subject to further\nrequirement as to effective date provided for in subdivision (b) of this\nsection; provided, that a local law or resolution providing for a refund\nor credit described in subdivision (d) of section eleven hundred\nnineteen of this chapter or repealing such provision so provided must go\ninto effect only on March first, subject to further requirement as to\neffective date provided for in subdivision (b) of this section. No such\nlocal law or resolution shall be effective unless a certified copy of\nsuch local law or resolution is mailed by registered or certified mail\nto the commissioner at the commissioner's office in Albany at least\nninety days prior to the date it is to become effective. However, the\ncommissioner may waive and reduce such ninety-day minimum notice\nrequirement to a mailing of such certified copy by registered or\ncertified mail within a period of not less than thirty days prior to\nsuch effective date if the commissioner deems such action to be\nconsistent with the commissioner's duties under section twelve hundred\nfifty of this article and the commissioner acts by resolution. Where the\nrestriction provided for in section twelve hundred twenty-three of this\narticle as to the effective date of a tax and the notice requirement\nprovided for therein are applicable and have not been waived, the\nrestriction and notice requirement in section twelve hundred\ntwenty-three of this article shall also apply.\n (e) Certified copies of any local law or resolution described in\nsubdivision (d) of this section shall also be filed with the city clerk,\nstate department of education, the secretary of state and the state\ncomptroller within five days after the date it is enacted. Certified\ncopies of any other local law or resolution enacted pursuant to this\nsection shall be filed with the state tax commission, the city clerk,\nthe state department of education, the secretary of state and the state\ncomptroller within five days after the date it is enacted.\n