ยง 1308. Property subject to levy. Except as provided in section
thirteen hundred ten of this chapter, school district taxes shall be
levied by the school authorities upon all real property within the
boundaries of the district which is not by law exempt from such
taxation. Such taxes shall be levied against each parcel of such real
property. In all cases the levy shall be deemed as against the real
property itself. The name of the owner, last known owner or reputed
owner shall be regarded as an aid to identify such parcel. A mistake in
any such name shall not affect the validity of the levy against the
parcel.
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.