N.Y. Comp. Codes R. & Regs. tit. 9 § 8.23
WHEREAS, beginning on August 27, 2011 and continuing thereafter, Hurricane Irene and Tropical Storm Lee brought torrential rainfall causing record flooding and storm surge throughout the State of New York;
WHEREAS, on September 15, 2011, I issued Executive Order Number 21, declaring a State disaster emergency in a number of counties, including Broome, Delaware, Essex, Greene, Orange, Schoharie, Tioga, Ulster and Washington as a result of torrential rainfall, flooding and storm surge throughout the State of New York which severely devastated the afore-mentioned counties;
WHEREAS, such torrential rainfall, flooding and storm surge have also damaged Hamilton County, resulting in personal hardship, widespread power outage and extensive property damage;
WHEREAS, school district taxes for the 2011-2012 school year are currently due on or about September 30, 2011 in the school districts located within the Counties of Broome, Delaware, Essex, Greene, Hamilton, Orange, Schoharie, Tioga, Ulster and Washington;
WHEREAS, section 925-a of the Real Property Tax Law authorizes the Governor to extend the period for paying such taxes without interest or penalty upon request of the chief executive officer of an affected county, city, town, village or school district during a State disaster emergency;
WHEREAS, a request for such an extension has been received by the Governor's Office on behalf of the following school districts within the below-listed counties: Broome County: Binghamton City School District, Chenango-Forks Central School District, Chenango Valley Central School District, Deposit Central School District, Johnson City School District, Susquehanna Valley Central School District, Union-Endicott Central School District and Vestal Central School District; Delaware County: Andes Central School District, Roxbury Central School District, Sidney Central School District and Stamford Central School District, Essex County: Moriah Central School District, Greene County: Catskill Central School District and Hunter-Tannersville Central School District; Hamilton County: Wells Central School District; Orange County: Warwick Valley Central School District and Washingtonville Central School District; Schoharie County: Jefferson Central School District, Schoharie Central School District and Sharon Springs Central School District; Tioga County: Candor Central School District; Ulster County: Marlboro Central School District, Onteora Central School District and New Paltz Central School District; and Washington County: Granville Central School District, Hartford Central School District and Salem Central School District;
WHEREAS, given the difficulties continuing to confront the people of the afore-mentioned counties, such an extension is eminently warranted;
NOW, THEREFORE, I, Andrew M. Cuomo, Governor of the State of New York, by virtue of the authority vested in me by the Constitution and Laws of the State of New York, do hereby find that a disaster has occurred for which Hamilton County is unable to respond adequately, and pursuant to section 28 of article 2-B of the Executive Law, do hereby declare a State Disaster Emergency for Hamilton County;
FURTHER, by virtue of the authority vested in me by Section 925-a of the Real Property Tax Law, I do hereby extend the period for paying without interest or penalty the school district taxes that are due on or about September 30, 2011 in the afore-mentioned school districts within the above listed counties for twenty-one days from the final date such taxes are currently due; and
FURTHER, this Executive Order may be revised and amended to extend the period for paying school taxes for additional school districts within the counties adversely affected by Hurricane Irene or Tropical Storm Lee.
Signed: Andrew M. Cuomo
Dated: September 19, 2011
N.Y. Comp. Codes R. & Regs. Tit. 9 § 8.23