N.Y. EDN Law § 1908

§ 1908. Apportionment of expenses. 1. The board of education of such\ncentral high school district shall cause to be apportioned among the\nschool districts included in such central high school district the\namount required for the payment of the principal and interest of all\nobligations issued for the purchase or acquisition of a school site, the\nerection thereon of a new school building and the construction of\nimprovements and other structures on such site, and for the payment of\nthe authorized expenditures for the maintenance, support and expenses of\nsuch high school during the ensuing school year. There shall be\napportioned to each such district such portion of such amount as the\nassessed valuation of the taxable property in such district bears to the\ntotal assessed valuation of all the school districts included in such\ncentral high school district, as appears from the last preceding\nassessment roll. The board of education of such central high school\ndistrict shall on or before July first of each year present to the board\nof education of each union free school district and to the trustee or\nboard of trustees of each common school district in such central high\nschool district a certified statement of the portion of such amount to\nbe paid by each of such districts, except that in a central high school\ndistrict where the board of education has by resolution pursuant to\nsection nineteen hundred six determined that the annual meeting of such\ncentral high school district shall be held on the last Tuesday in April,\nand where the annual meeting has been so held, the board of education of\nsuch central high school district must present the above mentioned\ncertified statement in the manner above set out on or before May tenth\nof each year, and the said boards of education, boards of trustees or\ntrustees shall cause the same to be raised by tax on the taxable\nproperty in such districts in the same manner as other taxes for the\nsupport and maintenance of the schools therein.\n 2. The board of education of a central high school district in the\ncounty of Westchester shall present such certified statements to the\nboard of education of each union free school district and to the\ntrustees or board of trustees of each common school district in such\ncentral high school district on or before the third Tuesday in June each\nyear, and such boards of education, boards of trustees or trustees shall\ninclude such amount in the annual school taxes of such districts and\ncertify the same to the supervisor of the town before July first each\nyear as provided in the laws applicable to such county.\n 3. The board of education or the trustees of each school district\nwithin and forming a part of such central high school district situate\nwithin the county of Nassau, within ten days after receipt of any\npayment of moneys raised by taxation as determined by the school\ndistrict assessment roll, shall pay or cause to be paid over to the\ntreasurer of such central high school district a sum of money not less\nthan an amount which bears the same ratio to such payment received by\nthe said board of education or trustees as such school district's share\nof the central high school budget bears to the total budget of such\nschool district.\n