district number one, town of Rush, Monroe county, and of school districts in the county of Rockland shall hereafter assess the lands owned by the state of New York and situate within the boundaries of said districts, exclusive of the improvements, if any, erected thereon by the state, at the same valuation as similar lands of individuals in said districts are assessed and the comptroller shall hereafter credit to the treasurer of the county wherein such lands are situated the amount of taxes levied upon the lands of the state therein for school purposes from taxes payable by said county treasurer each year to the state for state taxes levied and assessed upon the taxable property of the towns in which such districts are located and upon the adjustment of such taxes so made, the said county treasurer shall pay to the collector of taxes of the school districts in which such lands are situated the amount of such taxes as allowed and so paid by the state. [Subdivision 2 amended by L. 1911, ch. 593; L. 1915, ch. 125; L. 1916, ch. 407; L. 1917, ch. 46; L. 1918, ch. 254; L. 1919, ch. 301, and by L. 1920, ch. 831, in effect May 19, 1920.]

3 After a tax has been voted by a district meeting in a district specified in the preceding subdivision, in which there is land owned by the State and the trustees have made the assessment and their tax list therefor, such trustees shall immediately file in the office of the Comptroller a duly verified copy of such tax list, which in addition to the other matters now required by law shall state which are lands belonging to the State. The Comptroller shall within thirty days after the receipt of such list and after hearing the trustees, if they or any of them so desire, correct or reduce any assessment of state lands which may be in his judgment an unfair proportion to the remaining assessment of land within the district, and shall in other respects approve the assessment and communicate such approval to the trustees. No such assessment of state lands shall be valid for any purpose until the amount of the assessment is approved by the Comptroller.

Provisions of Tax Law Relative to School Taxes Note.- The following provisions of the tax law (L. 1909, ch. 62), are of special interest to school district officers:

§ 40 Assessors to apportion valuation of railroad, telegraph, telephone, pipe line, water or gas companies and of special franchises among school and special districts. The assessors of each town or city in which a railroad, telegraph, telephone, water pipe line, or gas company,

including a company engaged in the business of supplying natural gas, is assessed by them or by the tax commission upon property lying in more than one school district or in one or more special districts in which a tax is levied for district purposes shall after the time fixed for hearing complaints and action thereon and prior to the final completion of the roll, pursuant to section 39 of this chapter, apportion the assessed valuation of the property of each of such corporations so made by them or by the tax commission among such school and special districts. Such apportionments shall be entered by the assessors in the appropriate column of the assessment-roll and a certificate thereof signed by the assessors or a majority of them shall be filed with the town or city clerk within five days thereafter, and thereupon the valuations so apportioned shall become the valuations of such property in such districts for the purpose of taxation for the ensuing year. The town clerk shall furnish the trustees of school districts a certified statement of the valuations apportioned to their respective districts.

In case of the failure of the assessors to act, a supervisor of the town or city shall make such apportionment on request of either the trustee of any school district or the officers of any special district or the corporation assessed. In case of any alteration in any school district affecting the valuation of such property, the officer making the same shall fix and determine the valuations in the districts affected for the current year. [Amended by L. 1912, ch. 271; L. 1913, ch. 556, and L. 1916, ch. 323, in effect April 26, 1916.]

§ 70-b Receipts for taxes. Every collector of taxes shall deliver or upon request forward by mail, a receipt wholly written with ink or partly printed and filled out with ink to each person paying a tax, specifying the date of such payment, the name of such person, the description of the property as shown on the assessment-roll, the name of the person to whom the same is assessed, the amount of such tax, and the date of delivery to him of the assessment-roll on account of which such tax was paid. For the purpose of giving such receipt, each collector shall have a book of blank receipts, so arranged that when a receipt is torn therefrom a corresponding copy or stub will remain. The tax commission shall prescribe the form of such receipts, stubs and books and they shall be furnished to the town collector by the board of supervisors, at the expense of the county; to the city

collector by the common council, at the expense of the city; to the village collector by the village trustees at the expense of the village; to the school collector by the trustee or trustees at the expense of the school district. The expense of mailing receipts shall be a proper charge against the city, town, village or school district. At the time of giving such a receipt the collector shall make the same entries on the corresponding copy or stub as are required to be made on the receipt. Such book shall be subject to public inspection and shall be filed by the collector with his return, together with the assessment-roll in the office of the county treasurer, or such officer or board to which such collector makes his return.

1916.]

[Amended by L. 1916, ch. 323, in effect April 26,

ARTICLE 16

School Buildings and Sites

Section 450 No schoolhouse shall be built on town line

451 Plans and specifications of new school buildings must be approved by Commissioner of Education

452 Halls, doors, stairways, staircases etc.

453 Fire escapes

454 Use of school buildings for examinations and institutes

455 Use of schoolhouse and grounds out of school hours

456 Condemnation of schoolhouse and erection of new schoolhouse in place thereof

457 Provision for outbuildings

458 When board of education may designate site without vote of

district

459 Change of site

460 Site, how designated

461 Sale of former schoolhouse or site

462 Application of proceeds of sale

463 Acquisition of real property

464 When owner's consent necessary

465 Vesting of title of lands in certain cases

466 Application to certain districts

467 School taxes and school bonds

§ 450 No schoolhouse shall be built on town line. No schoolhouse shall be built so as to stand on the division line of any two towns.

§ 451 Plans and specifications of school buildings must be approved by Commissioner of Education. 1 No schoolhouse shall hereafter be erected, repaired, enlarged or remodeled in a city of the third class or in a school district, at an expense which shall exceed five hundred dollars, until the plans and specifications thereof shall have been submitted to the Commissioner of Education and his approval indorsed thereon. Such plans and specifications shall show in detail the ventilation, heating and lighting of such buildings.

2 The Commissioner of Education shall not approve the plans for the erection of any school building or addition thereto or remodeling thereof unless the same shall provide

a At least fifteen square feet of floor space and two hundred cubic feet of air space for each pupil to be accommodated in each study or recitation room therein.

1 So in original.

b For assuring at least thirty cubic feet of pure air every minute per pupil, and

c The facilities for exhausting the foul or vitiated air therein shall be positive and independent of atmospheric changes.

1

3 No tax voted by a district meeting or other competent authority in any such city, or school district exceeding the sum of five hundred dollars, shall be levied by the trustees until the Commissioner of Education shall certify that the plans and specifications for the same comply with the provisions of this section. § 452 Halls, doors, stairways, staircases etc. All schoolhouses for which plans and detailed statements shall be filed and approved, as required by the preceding section shall have all halls, doors, stairways, seats, passage-ways and aisles and all lighting and heating appliances and apparatus arranged to facilitate egress and afford adequate protection in cases of fire or accident.

2 All exit doors shall open outwardly, and shall, if double doors be used, be fastened with movable bolts operated simultaneously by one handle from the inner face of the door.

3 No staircase shall be constructed with winder steps in lieu of a platform but shall be constructed with straight runs, changes in direction being made by platforms. No door shall open immediately upon a flight of stairs, but a landing at least the width of the door shall be provided between such stairs and such doorway.

§ 453 Fire escapes. 1 All school buildings in the State, except in the city of New York, which are more than two stories high, shall have properly constructed stairways on the outside thereof, with suitable doorways leading thereto, from each story above the first, for use in case of fire. Such stairways shall be kept in good order and free from obstruction, and shall not be bolted or locked during school hours.

2 It shall be the duty of the trustee or board of education having charge of said school buildings to cause such stairways to be constructed and maintained, and the reasonable and proper cost thereof shall in each case be a legal charge upon the district. or city, and shall be raised by tax, as other moneys are raised for school purposes.

§ 454 Use of school buildings for examinations and institutes. 1 The use of a school building shall be granted for any examination or teachers institute appointed by