New York Laws
Sub Part A - Taxes Administered by Cities, Counties and School Districts
1204 - Taxes Administered by Cities With Populations of Less Than One Hundred Twenty-Five Thousand on Request of School Districts.

(b) A local law imposing such a tax shall be effective only during the
period that each of the school districts partly within and partly
without such city, by a majority vote of the whole number of its school
authorities, shall impose an identical tax within that part of its
territorial limits outside of such city. Such school authorities are
hereby authorized and empowered so to impose such tax, which shall be
effective only during the period when the tax imposed by such city on
areas of school districts within such city shall be effective.
(c) Taxes so imposed by such a city and by such school districts shall
be administered and collected by such city, in the manner provided for
in this section and in subpart A of part III of this article. In the
case of such administration and collection in areas outside such city,
the city and the city officers and employees administering and
collecting the tax shall act as agents for the school district or
districts which imposed the tax in such areas. In such instances the
school authorities of each district and the governing board of such city
may enter into an agreement for the administration and collection of
such taxes by the city for and on behalf of the school district. Any
such agreement shall state the consideration payable to such city for
such service and make such other related provisions as the parties
thereto shall consider necessary.
(d) Subject to the terms of such agreement, the total net collections
from a tax so imposed by such a city and school districts shall be
distributed and paid quarterly to the city school district where it is
coterminous with or includes the entire city or to all the school
districts partly within or wholly within such city.
(e) Except where the city school district is coterminous with the city
or includes the entire area of the city, such amounts shall be
distributed and paid to the school district or districts partly within
or wholly within the city, in accordance with the total average daily
attendance for the last preceding school year of pupils residing in each
such district and without regard to the location of the school attended.
(f) All actions taken by majority votes of school authorities pursuant
to this section shall be deemed resolutions under this article and shall
be official records of the school districts in which they are taken.
Certified copies thereof forthwith shall be filed in the offices of the
city clerk, state department of education, the secretary of state and
the state comptroller.

Structure New York Laws