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To: Judith Johnson, Superintendent, Peekskill CSD Question: How many public hearings
are required in order to implement a utility tax in a small city school
district? Section 1212 of the Tax Law authorizes a city school district which is co-terminus with or part of a city under 125,000 in population to enact a tax up to 3% on specified utility services. Section 1212 provides in part as follows: No such action to impose the taxes or provide or repeal the exemptions authorized by subdivision (a) of this section shall be taken by a school district until after the school authorities thereof shall have held a public hearing thereon, Therefore, it is inferable that while a district may hold more public hearings, it must hold at least one hearing in order to comply with §1212.
Question: How much notice must be
given for said public hearing? Section 1212 provides that notice for said public hearing in small city school districts must be given in accordance with procedures applicable to the hearing on the tentative budget. after notice given in the manner required by law for the giving of notice of the annual meeting of the school district, except that if it be a city school district such notice shall be given in the manner required by law for a public hearing on its tentative budget. Education Law §2601-a, which governs meetings and hearings in small city school districts, states that the budget is to be prepared in accordance with Education Law §1716. Section 1716 provides that a statement of the budget (tentative budget) must be presented at a budget hearing. Notice of the hearing is governed by Education law §2004 which requires 4 notices over a 7 week period beginning at least 45 days prior to the annual meeting.
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Albany
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