New York Laws
Article 13 - Special Provisions Relating to School Districts
1304 - Apportionment of Assessments.

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

New York Laws

RPT - Real Property Tax

Article 13 - Special Provisions Relating to School Districts

1300 - Definitions.

1302 - Use of City, Town or County Assessment Roll.

1304 - Apportionment of Assessments.

1306 - Levy of Taxes.

1306-A - Effect of School Tax Relief (Star) Exemption Upon School District Taxes; State Aid.

1308 - Property Subject to Levy.

1312 - Tax Lien.

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.

1326-B - Payment of Taxes in Installments in Certain School Districts Affected by Floods or Natural Disasters.

1327 - Payment of Taxes in Installments in City School Districts by Senior Citizens and Physically Disabled Persons.

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.

1335 - Supplemental Assessment Roll of Real Property in a School District Other Than a School District Which Is Wholly or Partly Within a City.

1336 - Collection of Taxes in Installments in School Districts Other Than City School Districts; Method of Election; Certification.

1338 - Statement of Taxes to Be Mailed.

1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments.

1342 - Payment by County Treasurer.