ยง 1304. Apportionment of assessments. Any person whose real property
is assessed upon the school tax roll with the real property of another
person as one parcel, may apply to the appropriate assessors for an
apportionment of the assessment of such real property. The assessors
shall thereafter apportion the assessment and shall notify the school
authorities of such apportionment. The school authorities shall cause
such apportionment to be made on the tax roll and the collecting officer
shall thereafter separately receive the taxes as apportioned.
Structure New York Laws
Article 13 - Special Provisions Relating to School Districts
1302 - Use of City, Town or County Assessment Roll.
1304 - Apportionment of Assessments.
1306-A - Effect of School Tax Relief (Star) Exemption Upon School District Taxes; State Aid.
1308 - Property Subject to Levy.
1314 - Equalization in School Districts Located in More Than One City or Town.
1316 - Alternative School Tax Apportionment.
1318 - Collecting Officer's Warrant; Delivery Thereof.
1320 - Undertaking of Collecting Officer.
1322 - Collecting Officer's Notice in Districts Other Than City School Districts.
1324 - Collecting Officer's Notice in City School Districts.
1325 - Collecting Officer in School District; Third Party Notification Notice.
1326 - Payment of Taxes in Installments in City School Districts.
1326-A - Payment of Taxes in Installments in Certain School Districts.
1328 - Collecting Officer's Fees; Interest.
1330 - Enforcement of Taxes in Districts Other Than City School Districts.
1332 - Enforcement of Taxes in City School Districts.
1334 - Right of Action to Recover Tax.
1338 - Statement of Taxes to Be Mailed.
1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments.