N.Y. Tax Law § 1212 — Certain taxes of school districts administered by commissioner

§ 1212. Certain taxes of school districts administered by\ncommissioner. (a) Any school district which is coterminous with, partly\nwithin or wholly within a city having a population of less than one\nhundred twenty-five thousand, is hereby authorized and empowered, by\nmajority vote of the whole number of its school authorities, to impose\nfor school district purposes, within the territorial limits of such\nschool district and without discrimination between residents and\nnonresidents thereof, the taxes described in subdivision (b) of section\neleven hundred five (but excluding the tax on prepaid telephone calling\nservices) and the taxes described in clauses (E) and (H) of subdivision\n(a) of section eleven hundred ten, including the transitional provisions\nin subdivision (b) of section eleven hundred six of this chapter, so far\nas such provisions can be made applicable to the taxes imposed by such\nschool district and with such limitations and special provisions as are\nset forth in this article, such taxes to be imposed at the rate of\none-half, one, one and one-half, two, two and one-half or three percent\nwhich rate shall be uniform for all portions and all types of receipts\nand uses subject to such taxes. In respect to such taxes, all provisions\nof the resolution imposing them, except as to rate and except as\notherwise provided herein, shall be identical with the corresponding\nprovisions in such article twenty-eight of this chapter, including the\napplicable definition and exemption provisions of such article, so far\nas the provisions of such article twenty-eight of this chapter can be\nmade applicable to the taxes imposed by such school district and with\nsuch limitations and special provisions as are set forth in this\narticle. The taxes described in subdivision (b) of section eleven\nhundred five (but excluding the tax on prepaid telephone calling\nservice) and clauses (E) and (H) of subdivision (a) of section eleven\nhundred ten, including the transitional provision in subdivision (b) of\nsuch section eleven hundred six of this chapter, may not be imposed by\nsuch school district unless the resolution imposes such taxes so as to\ninclude all portions and all types of receipts and uses subject to tax\nunder such subdivision (but excluding the tax on prepaid telephone\ncalling service) and clauses. Provided, however, that, where a school\ndistrict imposes such taxes, such taxes shall omit the provision for\nrefund or credit contained in subdivision (d) of section eleven hundred\nnineteen of this chapter with respect to such taxes described in such\nsubdivision (b) of section eleven hundred five unless such school\ndistrict elects to provide such provision or, if so elected, to repeal\nsuch provision, and shall omit the exemptions provided in paragraph two\nof subdivision (ee) and paragraph two of subdivision (ii) of section\neleven hundred fifteen of this chapter unless such school district\nelects otherwise, and shall omit the exemption provided in paragraph two\nof subdivision (kk) of section eleven hundred fifteen of this chapter\nunless such school district elects otherwise.\n (b) A tax so imposed shall be in addition to any tax which a county or\ncity may impose or may be imposing pursuant to this article or any other\nlaw, and may be so imposed notwithstanding any inconsistent provisions\nof this article or of any other law and notwithstanding that the county\nor city may impose or may be imposing the taxes authorized by section\ntwelve hundred ten at the maximum rate authorized therefor.\n (c) No such action to impose the taxes or provide or repeal the\nexemptions authorized by subdivision (a) of this section shall be taken\nby a school district until after the school authorities thereof shall\nhave held a public hearing thereon, after notice given in the manner\nrequired by law for the giving of notice of the annual meeting of the\nschool district, except that if it be a city school district such notice\nshall be given in the manner required by law for a public hearing on its\ntentative budget.\n (d) 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 district in which they are taken.\n (e) A resolution imposing a tax pursuant to this section, increasing\nor decreasing the rate of such tax, or repealing or suspending such tax\nmust go into effect only on one of the following dates: March first,\nJune first, September first or December first; provided, that a\nresolution providing for the refund or credit described in subdivision\n(d) of section eleven hundred nineteen of this chapter or repealing such\nprovision must go into effect only on March first. No such resolution\nshall be effective unless a certified copy of such resolution is mailed\nby registered or certified mail to the commissioner at the\ncommissioner's office in Albany at least ninety days prior to the date\nit is to become effective. However, the commissioner may waive and\nreduce such ninety-day minimum notice requirement to a mailing of such\ncertified copy by registered or certified mail within a period of not\nless than thirty days prior to such effective date if the commissioner\ndeems such action to be consistent with the commissioner's duties under\nsection twelve hundred fifty of this article and the commissioner acts\nby resolution.\n (f) Certified copies of any resolution described in subdivision (e) of\nthis section shall also be filed with the state department of education,\nthe secretary of state and the state comptroller within five days after\nthe date it is enacted. Certified copies of any other resolution enacted\npursuant to this section shall be filed with the commissioner, the state\ndepartment of education, the secretary of state and the state\ncomptroller within five days after the date it is enacted.\n