§ 1332. Enforcement of taxes in city school districts. 1. As used in\nthis section the term "city tax enforcement officer" shall mean the\nofficer charged by law with enforcing the collection of delinquent city\ntaxes.\n 2. The collecting officer of each city school district shall make and\ndeliver to the school authorities thereof his statement of unpaid taxes,\nsubscribed and affirmed by him as true under the penalties of perjury,\nin the same manner and with the same effect as provided in subdivision\none of section thirteen hundred thirty of this chapter, except that the\ncity school district and the collecting officer may agree to have the\nschool tax roll remain in the temporary custody of such collecting\nofficer until all taxes listed therein have been collected. If so\nagreed, the collecting officer shall furnish an accurate statement,\nsubscribed and affirmed by him as true under the penalties of perjury,\nof the total amount received in payment of such taxes, together with an\nitemized statement of all uncollected taxes, in lieu of delivery of the\nitems required by subdivision one of said section thirteen hundred\nthirty.\n 3. Upon receiving the statement referred to in subdivision two of this\nsection from the collecting officer, the school authorities shall\ncompare or cause to be compared such statement with the original school\ntax roll, and if it be found to be correct, they shall add to such\nstatement their certificate to the effect that they have compared it, or\ncaused it to be compared, with the original school tax roll and that it\nwas found to be correct. Within twenty days after the receipt of any\nsuch statement, the school authorities shall transmit the statement and\ncertificate as follows:\n (a) If such account pertains solely to unpaid taxes levied on real\nproperty within the boundaries of the city, such statement and\ncertificate shall be transmitted to the city tax enforcement officer.\n (b) If such statement pertains solely to unpaid taxes levied on real\nproperty outside the boundaries of the city, such statement and\ncertificate shall be transmitted to the county treasurer.\n (c) If such statement pertains to unpaid taxes levied on real property\nlocated both within and outside of the boundaries of the city, the\nstatement and certificate shall be transmitted to the city tax\nenforcement officer and certified copies thereof also shall be\ntransmitted to the county treasurer.\n 4. All school tax rolls and warrants, within twenty days after their\nreturn by a collecting officer, shall be filed in the office of the\nclerk of the city school district, unless the same have been retained by\nthe tax enforcement officer pursuant to agreement, as provided in\nsubdivision two of this section, in which event the statements therein\nspecified shall be filed in the office of the clerk of the city school\ndistrict. Whenever all the taxes shown on any school tax roll have been\nfully paid or discharged, such tax roll shall be placed in the custody\nof the clerk of such city school district. A copy of the school tax roll\nshall be permanently retained as a public record.\n 5. The city tax enforcement officer shall proceed to enforce\ncollection of such unpaid taxes as were levied upon real property within\nthe boundaries of the city in the same manner and at the same time as\nthough such unpaid taxes were city taxes, with five per centum of the\namount of the principal and interest added thereto. The county treasurer\nshall proceed to enforce collection of such unpaid taxes as were levied\nupon real property outside the boundaries of the city in the same manner\nand at the same time as though such unpaid taxes were county taxes, with\nfive per centum of the amount of principal and interest added thereto.\nThe city tax enforcement officer, or the county treasurer, or both, as\nthe case may be, shall pay over to the treasurer of the school district\nat least once each month all moneys realized from su
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