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Volume 1 - Opinions of Counsel SBEA No. 108

Opinions of Counsel index

Omitted assessments (school tax rolls) - Real Property Tax Law, § 1316(4):

Where property is omitted from the school tax rolls during the preceding school year, the school authorities are authorized to include that property on the school tax roll for the current year at its valuation for the preceding year and to tax it at the school tax rate of the preceding year, in addition to the taxes levied on the property for the current year.

Our opinion has been requested as to whether certain property which was omitted from the school tax rolls adopted in 1970 and 1971 may be entered on the school tax roll to be adopted in 1972.

Subdivision 4 of section 1316 of the Real Property Tax Law provides that where property taxable for school purposes has not been assessed or taxed during the preceding school year, the school authorities shall place the same upon the school tax roll for the current year at its valuation for the preceding year and shall tax the same at the tax rate for school purposes of the preceding year in addition to the taxes levied on such property for the current year.

There is no authority to add assessments which may have been omitted prior to the year immediately preceding the current year. (68 Op.State Compt. 19).

April 10, 1972

NOTE:  Construes law prior to L.1974, c.177.

Updated: