§ 283.201. Determination and levy of tax.

1.

The amount of the annual state, county and county district taxes and assessments shall be fixed, determined and levied by the County Board. The amount of the state, county and county district taxes and assessments, including any other statutory charges, shall be thereafter apportioned against each tax district and levied against the taxable property of such district. The amount so apportioned and levied shall be duly certified to each tax district by the clerk of the County Board before March 1 in each year.

2.

Notwithstanding any general or special law to the contrary, the amount of the annual town and town district taxes and/or assessments, including any other statutory charges or assessments which are chargeable against the real property in such town, shall be fixed, determined and levied by the Town Board. The amount or amounts so levied and assessed shall be raised by tax upon the real property of the town liable therefor at the time and in the manner in this chapter provided for the raising of the state, county and county district taxes and assessments.

3.

The amount of the annual tax and special assessments of each school district shall be fixed and determined as the law provides by the trustees and the board of education of each school district and shall be certified to the supervisor of the town before June 1 in each year. In the case of a school district lying in more than one town, the supervisors of the towns in which such school district lies shall apportion the school tax to the parts lying in their respective towns according to the full value of such property lying in each town, to be determined by the equalization rate for such town as fixed by the County Board for the assessment roll upon which such school tax is to be extended. Provided that, in the event that a segment special equalization rate has been determined by the New York State Board of Real Property Services for the apportionment of school taxes and such segment special equalization rate has the same valuation date as the equalization rate or rates used to apportion school taxes in the other town or towns located within the school district, the supervisors of those towns for which a segment special equalization rate has been determined shall apportion the school tax for such segment for that year by applying any such segment special equalization rate. Such segment special equalization rate shall be adjusted for any change in level of assessment within such segment. The change in level of assessment shall reflect the change from the assessment roll for which the New York State Board of Real Property Services established the segment special rate to the assessment roll upon which the tax is levied.

4.

The calculation of the county tax, including the amount of state, county and county district taxes and assessments, and any other statutory charges to be chargeable or apportioned against each tax district to be fixed, determined and levied by the County Board and the preparation of the proposed Acts of the County Board fixing the tax distribution tables and determining the amounts of county taxes to be levied against the various towns and cities and the preparation of warrants for the collection of the county tax shall be undertaken and provided in each year by the Commissioner of Finance, who shall submit said calculation and documents to the County Board on or before February 1 in each year.

(§ 540 of the Laws of 1948, Ch. 852; amended by L.L. No. 9-1990; L.L. No. 10-1998)