Policy 1333
Policy 1333
BYLAWS
1333 DUTIES OF THE TAX COLLECTOR
Tax Collection Delegated to a Legislative Body
The legislative bodies of the District's location and the Board will have the power to enter into contracts with each other for the collection of taxes. This 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. This agreement will be considered a municipal cooperation agreement for purposes of General Municipal Law Article 5-G and will be subject to its provisions. This agreement must also be approved by a majority vote of both the District and the legislative body.
Policy References:
Education Law §§ 2126, 2130, and 2506
General Municipal Law Article 5-G
Real Property Tax Law §§ 578(2), 922, 924, 1322, 1330, and 1338
8 NYCRR § 170.2
Adopted: 6/22/99
Revised: 9/6/22
Reviewed: 2/11/25
