New York Laws
Sub Part B - Taxes Administered by State Tax Commission
1212 - Certain Taxes of School Districts Administered by Commissioner.

(b) A tax so imposed shall be in addition to any tax which a county or
city may impose or may be imposing pursuant to this article or any other
law, and may be so imposed notwithstanding any inconsistent provisions
of this article or of any other law and notwithstanding that the county
or city may impose or may be imposing the taxes authorized by section
twelve hundred ten at the maximum rate authorized therefor.
(c) No such action to impose the taxes or provide or repeal the
exemptions authorized by subdivision (a) of this section shall be taken
by a school district until after the school authorities thereof shall
have held a public hearing thereon, after notice given in the manner
required by law for the giving of notice of the annual meeting of the
school district, except that if it be a city school district such notice

shall be given in the manner required by law for a public hearing on its
tentative budget.
(d) 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 district in which they are taken.
(e) A resolution imposing a tax pursuant to this section, increasing
or decreasing the rate of such tax, or repealing or suspending such tax
must go into effect only on one of the following dates: March first,
June first, September first or December first; provided, that a
resolution providing for the refund or credit described in subdivision
(d) of section eleven hundred nineteen of this chapter or repealing such
provision must go into effect only on March first. No such resolution
shall be effective unless a certified copy of such resolution is mailed
by registered or certified mail to the commissioner at the
commissioner's office in Albany at least ninety days prior to the date
it is to become effective. However, the commissioner may waive and
reduce such ninety-day minimum notice requirement to a mailing of such
certified copy by registered or certified mail within a period of not
less than thirty days prior to such effective date if the commissioner
deems such action to be consistent with the commissioner's duties under
section twelve hundred fifty of this article and the commissioner acts
by resolution.
(f) Certified copies of any resolution described in subdivision (e) of
this section shall also be filed with the state department of education,
the secretary of state and the state comptroller within five days after
the date it is enacted. Certified copies of any other resolution enacted
pursuant to this section shall be filed with the commissioner, the state
department of education, the secretary of state and the state
comptroller within five days after the date it is enacted.