Tax Collector Appointed by the Board of Education
The Tax Collector is appointed annually by the Board of Education and shall be covered by a bond. It shall be the responsibility of the District Tax Collector to perform the following duties:
a) Prepares and mails tax notices;
b) Uses suitable printed tax receipt forms as prescribed by the State Tax Commission;
c) Collects taxes in the amount of the warrant, upon the issuance of the tax warrant by the Board of Education and penalty fees in accordance with the terms of such warrant;
d) Submits a report, certified by him/her to the Board of Education, showing the amount of taxes and fees collected along with the unpaid listing. The combination of taxes collected and uncollected shall equal the amount of the warrant;
e) Turns over to the County Treasurer, prior to November 15, a list of unpaid taxes;
f) Carries out such other duties of the position as prescribed in Education Law, Real Property Tax Law, or as established by the Regulations of the Commissioner of Education.
Tax Collection Delegated to a Legislative Body
The legislative body of the District’s location and the Board of Education shall have the power to enter into contracts with each other for the collection of taxes. Such an agreement may either authorize the legislative body to collect taxes jointly and concurrently with the District, or may delegate to the legislative body the sole and exclusive authority to collect taxes for the District. Such an agreement shall be considered a municipal cooperation agreement for purposes of General Municipal Law Article 5-G and shall be subject to all provisions thereof.
Any such agreement shall be approved by a majority vote of both the District and the legislative body.
Education Law Sections 2126, 2130 and 2506
General Municipal Law Article 5-G
Real Property Tax Law Sections 578(2), 922, 924, 1322, 1330 and 1338
8 NYCRR Section 170.2
Adopted November 13, 2018