New York Laws
Article 13 - Special Provisions Relating to School Districts
1326-B - Payment of Taxes in Installments in Certain School Districts Affected by Floods or Natural Disasters.

§ 1326-b. Payment of taxes in installments in certain school districts
affected by floods or natural disasters. 1. Notwithstanding any
provisions of this chapter or any other general or special law to the
contrary, a school district which is wholly or partially contained
within a county which has been included in a federal disaster
declaration may, by resolution in any year during which a flood or other
natural disaster occurs in the six months preceding the due date for
school taxes, provide that every tax in excess of fifty dollars levied
by the board pursuant to law may be paid in installments in amounts and
dates specified in the resolution. Such resolution shall apply only for
one year; provided that nothing shall preclude the adoption of
additional such authorizations if subsequent disasters occur.

2. When such a resolution is in effect in a school district, the
collecting officer shall be authorized to receive such taxes until the
date specified in the resolution for the payment of taxes. The
collecting officer shall be in attendance to receive the installments of
taxes at the same places and hours specified for the receipt of the
first installment, at least three days in each week for the two weeks
preceding the final date for payment of the installments. In the event
that the first installment of any tax is not paid within the time
specified, the collecting officer may receive the same at any time until
the expiration of his warrant with interest as determined pursuant to
section nine hundred twenty-four-a of this chapter until paid. The
collecting officer's warrant and notice of receipt thereof shall be
conformed in accordance with this section.

3. At the expiration of his warrant, the collecting officer shall make
a return of unpaid taxes in the same manner as provided in section
thirteen hundred thirty or section thirteen hundred thirty-two of this
article, as applicable.

5. A school district is authorized to refund to taxpayers any portions
previously paid by taxpayers if the school board adopts a resolution to
that effect, which establishes an installment payment schedule. If such
resolution is adopted, then any taxpayer having paid all or a portion of
their tax payment shall be entitled to such refund upon entering into an
agreement with the school district for the payment of their taxes
according to the schedule adopted by the school district. Any unpaid
taxes shall be timely paid if the payment otherwise comports with the
resolution schedule adopted by the school district.