Sec. 2386.3. Procedures

For purposes of effectuating the temporary school district address review, validation and correction process for identified school districts and a limited review process for receiver school districts the following procedure shall be utilized:

(a) The State Education Department will furnish to the Department of Taxation and Finance a listing of identified school districts and of the appropriate BOCES for each such identified school district; including in such listing the name, address and telephone number of a contact person for each such BOCES.

(b) The State Education Department will give written notice to the district superintendents of each of the identified school districts and to each of the appropriate BOCES superintendents, to apprise them of the temporary school district address review, validation and correction process and the lists of addresses which will be mailed to them by the Department of Taxation and Finance.

(c) The Department of Taxation and Finance, will deliver to the district superintendents of each BOCES having jurisdiction over one or more identified school districts an ordered listing for each such school district of the permanent residence address of each taxpayer who has filed a personal income tax return with a school district code indicating that the taxpayer was a resident of such school district at the close of the previous tax year. These listings will be in the form of computer printouts and will be accompanied by the school code list for such tax year. The order of these listings will be alphabetic street name, within town name, within school district code. The department will also furnish to the district superintendents of each BOCES having jurisdiction over one or more identified school districts, instructions to such school districts to write their corrections directly on the printout received from the department and to return the entire printout to the Department of Taxation and Finance, through the previously mentioned BOCES.

(d) The State Education Department will furnish to the district superintendents of each BOCES having jurisdiction over one or more identified school districts, instructions to such district superintendent to designate any receiver school district that has been initially assigned at least 50 personal income tax returns as a result of the participation of the identified district in the process and to conduct joint conferences to provide that the review by receiver school districts shall take place in the presence of the district superintendent and the appropriate identified school district superintendent to validate the accuracy of such assignments. Such instructions shall include the calendar for the process and a written statement that the district superintendent of each BOCES must assure that during the joint conference the receiver school district is only allowed to question the accuracy of those permanent resident addresses set forth on personal income tax returns assigned to such receiver school district.

(e) The State Education Department will develop procedures to deal with permanent resident addresses assigned across BOCES supervisory districts.

(f) The Department of Taxation and Finance will furnish to the district superintendents of each BOCES having jurisdiction over one or more identified school districts, instructions to revise any corrections entered on the printout by the identified school districts that may be determined to be invalid as a result of the district superintendent's own review or as a result of any review conducted in joint conferences with identified school districts and receiver school districts. The district superintendent of each BOCES shall make a final determination on each questioned address and shall return the entire printout to the Department of Taxation and Finance in accordance with the calendar provided pursuant to subdivision (e) of this section.

(g) The Department of Taxation and Finance will furnish Waiver of the Right of Review Certificates (form N-87-32) to the BOCES district superintendents. A receiver school district may choose not to participate in the process and if it so chooses, the receiver district superintendent, the BOCES superintendent, or the appropriate education official, shall sign the waiver and the BOCES superintendent shall return it to the Department of Taxation and Finance.

(h) The Department of Taxation and Finance will incorporate all timely received corrections resulting from the temporary school district address review, validation and correction process and the limited review for receiver districts in the final report to be sent to the State Education Department and the Division of the Budget. In addition, the Department of Taxation and Finance will statistically summarize the impact of the temporary school district address review, validation and correction process on identified school districts and the impact of limited review for receiver districts on such districts, and will furnish such analysis to the State Education Department and the Division of the Budget.

(i) The State Education Department, the Department of Taxation and Finance and the Division of the Budget will renegotiate the terms of their agreement concerning the temporary school district address review, validation and correction process and the limited review for receiver districts regarding data used in determining State aid for education, prior to July 15, 1985 for the 1986-87 school year and prior to July 15th, of each subsequent year, to establish procedures for correcting school district income data for 1984 and subsequent years.