Minutes August 6, 2014

WHEREAS, the Board of Education has been authorized by the voters of the School District at the Annual Meeting to raise for the budget for the 2014-2015 school year a sum not to exceed $116,856,988 for School District purposes a sum not to exceed $2,963,384 for Library purposes;

THEREFORE, BE IT RESOLVED, that the Board hereby fix the equalized tax rates by towns and confirm the extension of the taxes as they appear on the following described tax roll.

 

AND BE IT FURTHER RESOLVED, that the tax warrant of this Board, duly signed, shall be affixed to the above-described tax rolls authorizing the collection of said taxes to give notice that taxes will be collected in two installments, due on September 30, 2014 and January 31, 2015, and collection will end April 30, 2015, at the expiration of which the tax collector shall make an accounting in writing to the Board;

AND BE IT FURTHER RESOLVED, that delinquent tax penalties shall be fixed as follows:

          WHEREAS, Chapter 73 of the Laws of 1977 amended Section 1318, subdivision 1, of the Real Property Tax Law; and

          WHEREAS, the unencumbered, unreserved fund balance at the close of the last fiscal year must be applied in determining the amount of the school tax levy, except for an amount not to exceed 4% of the current school year budget; and

          WHEREAS, this latter amount may be held as surplus funds during the current school year;

          THEREFORE, BE IT RESOLVED, that the Board of Education retain as surplus funds $4,664,107 from the fund balance of $6,514,107 thereby applying $1,850,000 to the reduction of the tax levy.

          BE IT FURTHER RESOLVED, that the Board of Education of the Chappaqua Central School District hereby commands the Tax Collectors for the Towns of New Castle and Mount Pleasant to collect the amounts of the levy apportioned in Appendix "A" to the Tax Warrant, annexed hereto and made a part of this resolution, as follows:

To the Tax Collector(s) of the Chappaqua Central School District, Towns of New Castle and Mount Pleasant, County of Westchester, State of New York;

You are hereby commanded:

1. To give notice and start collection on September 30, 2014, in accordance with the provisions of Section 1322 of the Real Property Tax Law;
2. To give notice that taxes will be collected in two installments, due on September 30, 2014 and January 31, 2015, and collection will end on April 30, 2015;
3. To collect taxes in the total sum of $104,849,225 on behalf of the School District and $ 2,902,784 on behalf of the Chappaqua Library, in the same manner that collectors are authorized to collect town and county taxes in accordance with the provisions of Section 1318 of the Real Property Tax Law;
4. To make no changes or alterations in the tax warrant or the attached tax rolls but shall return the same to the Board of Education. The Board may recall its warrant and tax roll for correction of errors or omissions in accordance with the provisions of Section 1316 of the Real Property Tax Law;
5. To receive from each of the taxable corporations and natural persons the sums listed on the attached tax rolls without interest penalties when such sums are paid before the end of the first month of the tax collection period. To add 2% interest penalties to all taxes collected during the second month of the tax collection period; to add 5% interest penalties to all taxes collected during any part of the third month of the tax collection period; to add 7% interest penalties to all taxes collected during any part of the fourth and fifth months of the tax collection period; to add 10% interest penalties to all taxes collected during any part of the sixth and seven months of the tax collection period; and 12% interest penalties to all taxes collected during eighth month of the tax collection period; to add additional 1% interest penalties per month to all taxes collected thereafter; and to account for such sums as income due to the School District;
6. To issue press-numbered receipts only on forms provided by the School District in acknowledgment of receipt of payments of taxes and to retain, preserve and file exact carbon copies of all such receipts issued as required by Section 987 of the Real Property Tax Law; and
7. To promptly return the warrant at its expiration and if any taxes on the attached tax rolls shall be unpaid at that time, deliver an accounting thereof on forms showing by town the total assessed valuation, tax rate, the total tax levy, the total amounts remaining uncollected as required by Section 1330 of the Real Property Tax Law.

The warrant is issued pursuant to Sections 910, 912 and 914 of the Real Property Tax Law and is delivered in accordance with Sections 1306 and 1318 of this law. It is effective immediately after it is properly signed by a majority of the Board of Education. The warrant shall expire on the date stated above, unless a renewal or extension has been endorsed on the face of this warrant, in writing, in accordance with Section 1318, subdivision 2 of the Real Property Tax Law.