New York Laws
Part 4 - Disposition of Revenues
1262-K - Allocation and Distribution of Net Collections in Oswego County.

(a) Where a city in the county of Oswego exercises its prior right to
impose all of the taxes described in article twenty-eight of this
chapter as authorized by subdivision (a) of section twelve hundred ten
or section twelve hundred eleven of this article at a rate greater than
one and one-half percent, and the county of Oswego also imposes such
taxes and allocates amounts not set aside for county purposes or
educational purposes to the cities and the area in the county outside
the cities, the county of Oswego shall reduce the amount otherwise
required to be allocated to such city under subdivision (c) of section
twelve hundred sixty-two of this article by one-third of such amount for
each one-half percent that such city's tax rate exceeds one and one-half
percent.
(b) Where a city in the county of Oswego exercises its prior right to
impose all of the taxes described in article twenty-eight of this
chapter as authorized by subdivision (a) of section twelve hundred ten
or section twelve hundred eleven of this article at a rate greater than
one and one-half percent and the county imposes such taxes at a rate
greater than one and one-half percent, the county's additional rate on
the area of the county outside such city described in subdivision (d) of
section twelve hundred sixty-two of this article shall be deemed to be
one and one-half percent and the portion of net collections that such
county would otherwise be required to allocate under subdivision (d) of
section twelve hundred sixty-two of this article by reason of such
deemed additional rate shall be reduced by one-third for each one-half
percent that such city's tax rate exceeds one and one-half percent. Such
portion shall be allocated quarterly to the several cities and towns in
such area on the basis of the ratio that the population of each city or
town bears to the entire population of all of the cities and towns in
such area, such populations as determined in accordance with subdivision
(c) of section twelve hundred sixty-two of this article.
(c) Where any village in the county of Oswego has elected to be paid
directly as provided in subdivision (c) or (d) of section twelve hundred
sixty-two of this article, the amount to be paid to such village shall
be determined by the ratio that the population of such village or
portion thereof within the town in which such village is located bears
to the entire population of such town, such population as determined in
accordance with such subdivision (c).
(d) Subdivisions (a) and (b) of this section shall apply only with
respect to taxes imposed at a rate not to exceed three percent by the
county of Oswego and by any city in such county and without regard to
any additional rate of tax that such county or any such city may be
authorized to or does impose.

Structure New York Laws