Section 1211. Taxes of certain cities and school districts administered by state tax commission

(a) On request by a majority  vote  of  the  whole  number  of  the  school  authorities of the school district or districts
  which are coterminous with, partly within or wholly within a city having
  a population of less than one hundred twenty-five thousand, such city is
  hereby authorized and empowered to adopt and amend local  laws  imposing
  for  school  district purposes the taxes authorized under section twelve
  hundred ten, at the rate of one-half, one, one and  one-half,  two,  two
  and  one-half or three percent which rate shall be uniform for all taxes
  imposed pursuant to the authority of this  section;  provided,  however,
  where  a  city imposes a tax under the authority of both sections twelve
  hundred ten and twelve hundred eleven, the aggregate rate of  the  taxes
  imposed pursuant to both sections cannot exceed three percent.
    (b) A local law imposing such a tax shall be effective only during the
  period  that  each  of  the  school  districts  partly within and partly
  without such city, by a majority vote of the whole number of its  school
  authorities,  shall  impose  an identical tax, at the same uniform rate,
  within that part of its territorial limits outside of  such  city.  Such
  school  authorities  are  hereby authorized and empowered to impose such
  tax so as to be effective only during the period when the tax imposed by
  the city  on  areas  of  school  districts  within  the  city  shall  be
  effective.  Taxes so imposed by such a city and by such school districts
  shall be administered and collected  by  the  state  tax  commission  as
  provided in subpart B of part III of this article.
    (c) All actions taken by majority votes of school authorities pursuant
  to this section shall be deemed resolutions under this article and shall
  be official records of the school districts in which they are taken.
    (d)  A  local  law  or  resolution  imposing  any tax pursuant to this
  section, increasing or decreasing the rate of  such  tax,  repealing  or
  suspending  such  tax or providing for the credit or refund described in
  clause six of subdivision (a) of section eleven hundred nineteen of this
  chapter must go into effect only on one of the  following  dates:  March
  first, June first, September first or December first, subject to further
  requirement as to effective date provided for in subdivision (b) of this
  section; provided, that a local law or resolution providing for a refund
  or  credit  described  in  subdivision  (d)  of  section  eleven hundred
  nineteen of this chapter or repealing such provision so provided must go
  into effect only on March first, subject to further  requirement  as  to
  effective  date provided for in subdivision (b) of this section. No such
  local law or resolution shall be effective unless a  certified  copy  of
  such  local  law or resolution is mailed by registered or certified mail
  to the commissioner at the commissioner's  office  in  Albany  at  least
  ninety  days  prior  to the date it is to become effective. However, the
  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
  requirement  to  a  mailing  of  such  certified  copy  by registered or
  certified mail within a period of not less than  thirty  days  prior  to
  such  effective  date  if  the  commissioner  deems  such  action  to be
  consistent with the commissioner's duties under section  twelve  hundred
  fifty of this article and the commissioner acts by resolution. Where the
  restriction  provided for in section twelve hundred twenty-three of this
  article as to the effective date of a tax  and  the  notice  requirement
  provided  for  therein  are  applicable  and  have  not been waived, the
  restriction  and  notice   requirement   in   section   twelve   hundred
  twenty-three of this article shall also apply.
    (e)  Certified  copies  of  any  local  law or resolution described in
  subdivision (d) of this section shall also be filed with the city clerk,
  state department of education, the secretary  of  state  and  the  state
  comptroller  within  five  days  after the date it is enacted. Certified

  copies of any other local law or resolution  enacted  pursuant  to  this
  section  shall  be  filed with the state tax commission, the city clerk,
  the state department of education, the secretary of state and the  state
  comptroller within five days after the date it is enacted.