[Added 5-6-1993 by L.L. No. 1-1993[1]]
[1]
Editor's Note: This local law superseded former Art. XIII,
School Taxes, as amended.
In each common school district wholly within the limits of the
city, the last assessment roll of the city, as corrected by the Assessor,
shall be deemed the assessment roll of said district insofar as it
relates to any taxable real property of such district lying within
the city. On or before the 15th day of August in each year, the Assessor
shall certify to the Clerk of such school district the total assessed
value of all real property within such district.
[Amended 7-20-2000 by L.L. No. 5-2000]
The Board of Trustees of each such district, as soon as practicable
hereafter, shall fix the tax rate and levy the taxes of such district
for the current year against all taxable real property in such district,
and shall cause the Clerk of said district to certify such action
to the sole Assessor. The Assessor shall thereupon, and within 30
days, proceed to extend such taxes upon the current city assessment
roll. Upon the completion of such extension, or as soon hereafter
as practicable, the Board of Trustees of such district shall issue
its warrant for the collection of such taxes, and deliver the same
to the City Controller who shall annex the same to the roll.
All school taxes upon real property within the boundaries of the city, except the city school district, shall be collected in the same manner, and upon the same conditions, terms and penalties under which the city taxes are collected. All penalties collected for delinquent payment of taxes shall be credited to and deposited with the funds of the school district which levied the tax on which penalties are collected. Lands within the city upon which any school taxes remain unpaid for six months after they have been levied shall be advertised and sold in the annual tax sale as provided in Article XII.
[Amended 7-20-2000 by L.L. No. 5-2000]
The City Controller shall be, ex-officio, the collector of taxes
and the Treasurer of each such school district. He shall not be entitled
to any fee for collecting such school taxes upon real property within
the city. He shall keep a separate account with each such school district.
He shall deposit and keep the funds of each district in a separate
account in such bank or banks as may be designated for such purpose
by the Board of Trustees of each such district, or in default of such
designation, in such bank or banks as may be designated for deposit
of funds of the city. He shall render monthly, or otherwise as directed,
financial statements to the Board of Trustees of each such district.
Such funds shall be disbursed by the City Controller in the manner
provided by the Education Law. The provisions of this Article shall
not apply to the city school district of the City of Glens Falls.
