1326-A - Payment of taxes in installments in certain school districts.

§   1326-a.  Payment  of  taxes  in  installments  in  certain  school  districts.  1. Notwithstanding any provisions of  this  chapter  or  any  other  general or special law to the contrary, a school district may, by  resolution adopted by a two-thirds vote prior to the levy  of  taxes  in  any  year,  provided  that  thereafter  and  until  such  resolution  is  rescinded, every tax in excess of fifty  dollars  levied  by  the  board  pursuant  to  law  may be paid in three installments, the first of which  shall be at least fifty percent of the total tax due and shall  be  paid  not  later  than  the  last  day  of  the  one  month  collection period  prescribed by subdivision one of section thirteen hundred twenty-two  or  section  thirteen  hundred twenty-four of this article and, provided the  first installment has been paid, the second  shall  be  at  least  fifty  percent  of  the  remainder  plus  interest  at  the  rate as determined  pursuant to section nine hundred  twenty-four-a  of  this  chapter,  and  shall  be paid on or before the date specified in the resolution for the  second payment, and the third shall be the remainder  plus  interest  at  the  rate  determined  pursuant to section nine hundred twenty-four-a of  this chapter and shall be paid on or before the date  specified  in  the  resolution for the expiration of the warrant.    2.  When  such  a  resolution  is  in effect in a school district, the  collecting officer shall be authorized to receive such taxes  until  the  date specified in the resolution for the payment of the second and third  installments  of taxes. The collecting officer shall be in attendance to  receive the second and third installments of taxes at  the  same  places  and  hours  specified for the receipt of the first installment, at least  three days in each week for the two weeks preceding the final  date  for  payment  of  the  second  and  third installments. In the event that the  first installment of any tax is not paid within the time specified,  the  collecting officer may receive the same at any time until the expiration  of  his  warrant  with  interest  as determined pursuant to section nine  hundred twenty-four-a of this chapter for the month of October and  each  month  or  fraction thereof until paid. The collecting officer's warrant  and notice of receipt thereof shall be conformed in accordance with this  section.    3. At the expiration of his warrant, the collecting officer shall make  a return of unpaid taxes in the same manner as provided in  section  one  thousand three hundred thirty of this chapter.    4. An installment program adopted pursuant to this section shall apply  to  all  property  within  the  school district, unless it is explicitly  limited to one or more of the following classes of property:    (a) property which is improved by a one, two or three family structure  used exclusively for residential purposes;    (b) property which is exempt from taxation pursuant  to  section  four  hundred sixty-seven of this chapter; or    (c)  property  which  is exempt from taxation pursuant to section four  hundred fifty-nine of this chapter, or which is owned and occupied by  a  person  or  persons  who qualify as physically disabled pursuant to such  section.