The public school systems which existed in the
former Village of Peekskill, now the City of Peekskill, and the organization,
government and maintenance thereof, and the title to all school property
connected with or constituting part of the public school systems as
they now exist, are continued.
For the purpose of assessing and collecting
the school tax of the portion of The Hendrick Hudson School District,
formerly Central School District 3 of the Town of Cortlandt, all that
portion of the City of Peekskill lying and being within the present
boundaries of said school district shall be known as "Special School
Tax District of the City of Peekskill." The school taxes for said
tax district shall be assessed, levied and collected as hereinafter
provided.
(a)
The Comptroller of the City of Peekskill shall collect
all school taxes due said special tax district and pay over to the
Treasurer of the Hendrick Hudson School District, formerly Central
School District #3 of the Town of Cortlandt, the amount due such district,
against its receipt.
(b)
The Clerk of the Board of Education of Central School
District No. 3 shall forthwith certify to the Comptroller the tax
rate so fixed for that portion of the Hendrick Hudson School District,
formerly Central School District #3, within the City of Peekskill.
The Comptroller shall apportion and extend the school taxes against
the respective assessments as the same are set forth in the assessment
roll against taxable property within the boundaries of that portion
of the Hendrick Hudson School District, formerly Central School District
#3, within the City of Peekskill and shall notify in writing the Clerk
of said Board of Education of the apportionment and extension of said
taxes, and said Board of Education shall thereupon promptly meet in
the office of the Comptroller in the City of Peekskill and confirm
by resolution the taxes so apportioned and extended and shall issue
its warrant, signed by the President of said Board of Education, directing
the Comptroller to collect the amount of said taxes with interest
as provided by law. The said assessment roll, together with the taxes
so apportioned and extended, together with the said warrant, shall
be the tax roll for the school fiscal year.
(c)
The undertakings of the Comptroller, his/her subordinates
and sureties given for the faithful performance of their official
duties are hereby declared and made liable for any moneys received
or collected on any such school tax list and warrant.
(d)
The school taxes for Central School District No. 3,
now the Hendrick Hudson School District, which were levied prior to
1949 shall be regarded as:
(1)
Having become due and payable on September 1 of the
year in which they were levied and as having become liens on such
date.
(2)
Payable without interest during the month of September
of such year, and
(3)
Payable after the 30th day of September of such year
with penalties added at 1% for the first month beginning October 1
and an additional 1/2 of 1% for each month and fraction thereof thereafter
until a maximum rate of 6% is applicable. On and after September 1
of the year next following the date on which said tax became a lien,
an additional penalty of 1/2 of 1% for each month and fraction thereof
shall be added to the date of payment on the original amount of the
tax.
(e)
The Board of Education of Central School District
No. 3, now the Hendrick Hudson School District, shall annually make
provision in its budget for payment to the City of Peekskill of a
sum not less than 1/2 of 1% of the amount to be levied for school
tax, exclusive of said amount to be paid to the City of Peekskill
on taxable property in that portion of Central School District No.
3, now the Hendrick Hudson School District, located within the boundaries
of the City of Peekskill, and shall pay said amount to the City of
Peekskill on November 1 of each year hereafter to assist the city
in defraying the expenses of collecting the school tax for said district.
(f)
The Comptroller of the City of Peekskill shall annually
include in the estimate of revenues to be submitted to the Common
Council in making up the city budget the amount appropriated in such
school budget of not less than 1/2 of 1% of the amount of tax levied
for school purposes aforesaid.
(g)
The school budget for Central School District No.
3, now the Hendrick Hudson School District, shall continue to be adopted
annually in accordance with the provisions of the Education Law of
the State of New York as now in force or hereafter amended.
(h)
After the Board of Education of Central School District
No. 3, now the Hendrick Hudson School District, has obtained from
the District Superintendent, the equalized rate for that portion of
Central School District No. 3, now the Hendrick Hudson School District,
located within the boundaries of the City of Peekskill, said Board
of Education shall levy and cause to be raised by tax, upon property
within the boundaries of Central School District No. 3 within the
boundaries of the City of Peekskill, a sum as shall be as nearly as
possible but not less than the amount of said school budget less estimated
revenues to be raised in that portion of Central School District No.
3, now the Hendrick Hudson School District, within the City of Peekskill
theretofore adopted for such year.[1]
(i)
School taxes levied shall become a lien on July 1
of the year in which they are levied. The Comptroller shall cause
notice thereof to be published in accordance with § C189
of the City Charter. Such taxes may be paid in two equal installments
during the months of July and February, respectively, without any
additional charge, percentage or penalty. The second installment may
be paid with the first installment or at any time before it becomes
payable without any additional charge, percentage or penalty. Penalties
shall be assessed and paid in the same manner as enumerated in § C184
of the City Charter.
(j)
All interest and penalties received by the City Comptroller
on account of school taxes shall become the property of and belong
to the City of Peekskill.
(k)
Between the first and 15th days of June the Comptroller
of the City of Peekskill shall file with the Common Council a certificate
of the amount of unpaid school taxes and, upon the receipt of such
certificate, the city shall raise such amount and pay over to the
Treasurer of Central School District No. 3, now the Hendrick Hudson
School District, the amount of taxes of such school district which
has been certified as unpaid. All proceedings pertaining to the assessment,
levy and collection of school taxes for Peekskill City School District,
formerly the Union Free School District, and Central School District
No. 3, now the Hendrick Hudson School District, of the Town of Cortlandt,
as assessed, levied and collected or which may at present be school
tax liens, and any official acts and proceedings heretofore done or
taken subsequent to the 12th day of April 1938 in connection with
the school taxes of territory within the City of Peekskill, are hereby
legalized, ratified and confirmed, notwithstanding any defect, error,
irregularity or omission with respect to any requirement of law and
notwithstanding any lack of statutory authority in said acts and proceedings.
(l)
The City of Peekskill shall have the same powers to
foreclose the liens for school taxes as provided in the Charter of
the City of Peekskill for the foreclosure of other tax liens.
