§ 283.191. Tax budget and tax lien.

1.

No tax shall be certified to the supervisor of any town except upon the adoption of a tax budget, including in specific items, the amount which is to be raised for each particular purpose. If, before the fixing of the state, county and county district tax by the County Board, the supervisor of any town files with the County Board a certified copy of a resolution passed by such Town Board, requesting the County Board to estimate for such town the probable amount of state, county and county district taxes and/or assessments and any other taxes and assessments and statutory items chargeable to such town other than town, town district and school district taxes and assessments, to be levied and assessed upon the taxable property of such town, said County Board shall estimate the probable amount thereof and direct its clerk to advise the town board of such town. Such estimated amount shall be the amount to be certified as provided by section 283.201 of this chapter and extended as provided by section 283.211 of this chapter. The clerk of the County Board shall certify to the County Commissioner of Finance said estimated amount, which amount shall be paid to the County Commissioner of Finance by such town as provided in this chapter, except as hereinafter set forth. If the estimated amount for the town or any district or part of a district therein exceeds the amount actually apportioned to such town and the separate districts therein, the apportioned amount only shall be paid to the County Commissioner of Finance, and the surplus shall be deducted by the supervisor from the estimated amount in the next succeeding year. In the event that the estimated amount for the town or any district or part of a district therein is less than the apportioned amount, the town board is authorized to borrow, as provided by the Local Finance Law, the amount necessary to make good the deficiency, which amount, with interest, if any, shall be added by the supervisor to the next year's estimated amount.

2.

State, county, county district, town and town district taxes and assessments shall become a lien on the taxable property of a town and/or tax district on April 1 in each year and shall be payable on April 1 as the tax for that calendar year, except that in a town where said taxes are estimated in advance, they shall become a lien on the taxable property of such town and/or tax district on February 1 in each year and shall be payable one-half of the total levy on February 1 and one-half on June 1; and school district taxes and assessments shall become a lien on the taxable property of such district on September 1 in each year and shall be payable on September 1 as the tax for that school fiscal year. Such tax or taxes shall be designated by the year in which they become a lien. Such lien shall be a continuing lien subject to cancellation as in this chapter otherwise provided.

(§ 539 of the Laws of 1948, Ch. 852; amended by the Laws of 1949, Ch. 81; the Laws of 1958, Ch. 715)