§ 1262. Disposition of revenues from taxes imposed by cities under one\nmillion, counties and school districts. (a) Except as otherwise provided\nin this article, the local law, ordinance or resolution imposing any\ncounty tax pursuant to this article may set aside for county purposes or\neducational purposes all or any portion of the net collections\ntherefrom. In the event all or a portion of the net collections are so\nset aside for educational purposes, the amounts thereof shall be\ndistributed and paid quarterly to the several school districts in the\ncounty in accordance with the total average daily attendance for the\nlast preceding school year of pupils residing in each such district\n(without regard to the location of the school attended), provided,\nhowever, that in the case of school districts which are partially within\nand partially without the county, such county shall make a distribution\nto each such school district in accordance with the total average daily\nattendance of the pupils in such school district who reside in such\ncounty and in any such case, the amount to be raised by school taxes by\nthe district from the portion of such district within such county shall\nbe reduced by the amount so distributed.\n (b) In the county of Monroe amounts not set aside for county purposes\nshall be allocated quarterly to the city of Rochester and the area in\nthe county outside the city of Rochester in proportion to their\nrespective populations, determined in accordance with the latest federal\ncensus or special population census taken pursuant to section twenty of\nthe general municipal law, completed and published prior to the end of\nthe quarter for which the allocation is made, which special census must\ninclude the entire area of the county, provided, however, that a special\npopulation census shall not be taken more often than once in every two\nyears. The county legislature may, by resolution adopted annually,\nprovide that of the amount so allocated to the area outside the city of\nRochester a portion thereof be allocated and paid to the several school\ndistricts in such area in accordance with the number of public school\npupils residing in said districts and enrolled in kindergarten and\ngrades one to twelve inclusive at the close of the school year next\npreceding the date of the adoption of said resolution. An enrollment for\na regular half day session shall be counted as one-half enrollment. The\nlocation of the school attended shall not be considered except as\nhereinafter provided for pupils attending city schools without the\npayment of tuition. In the case of school districts which are partially\nwithin and partially without the county payment shall be made to each\nsuch school district in accordance with the enrollment of the pupils in\nsuch school district who reside in such county. In all cases the amount\nto be raised by school taxes by the school districts upon property\nwithin the district or that portion of the district within the county\nshall be reduced by the amount of tax revenue so received. Each school\ndistrict receiving said money shall indicate on each individual school\ntax bill the amount of tax proceeds received from the county of Monroe\nfor that fiscal year. In the case of pupils who reside in the area\noutside the city and who, by law, are attending public schools in the\ncity of Rochester without payment of tuition, the distribution of tax\nrevenue based on the enrollment of those pupils shall be paid to the\ncity of Rochester. The amount allocated to the area outside the city of\nRochester, less the amount, if any, so distributed to the school\ndistricts and paid to the city of Rochester as above provided, and the\namount allocated to the city of Rochester shall be applied as provided\nfor by subdivision (c) of this section except that the county\nlegislature may provide by resolution that where any village elects to\nhave the amount which would otherwise be applied to reduce
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