LOCAL TAX LEVY
Sufficient local tax revenue shall be raised to meet the requirements of the total school district budget, less an amount equal to all other income sources available to the school district.
After August 1, and following receipt of the final equalization rate and assessment rolls, a tax levy shall be set which will generate that portion of the school district budget requirement to be provided at the local level. Separate tax rates shall be set for each of the townships within the school district. The Board of Education shall approve the tax levy and shall issue a warrant for the collection of taxes.
The Superintendent of Schools, in cooperation with the Superintendent's Designee, shall set the tax collection schedule for the district. Each statement of taxes will include a separate listing for the amount of taxes attributable to public library purposes. Tax collection shall be accomplished using the town's tax collector.
Taxes will be collected during the first thirty (30) days with no penalty, and during the second thirty (30) days with a penalty as approved by the Town Board of Education so that uncollected taxes can be returned to the County Treasurer on November 15.
Upon resolution of the Board of Education, a list of all unpaid taxes shall be returned annually to the County Treasurer not later than November 15.
Ref: Education Law §§2021-2023; 2130
Real Property Tax Law Article #13
Adoption date: January 1, 1993
Reviewed on: April 8, 2003