(b) A tax so imposed shall be in addition to any tax which a county or city may impose or may be imposing pursuant to this article or any other law, and may be so imposed notwithstanding any inconsistent provisions of this article or of any other law and notwithstanding that the county or city may impose or may be imposing the taxes authorized by section twelve hundred ten at the maximum rate authorized therefor.

(c) No such action to impose the taxes or provide or repeal the exemptions authorized by subdivision (a) of this section shall be taken by a school district until after the school authorities thereof shall have held a public hearing thereon, after notice given in the manner required by law for the giving of notice of the annual meeting of the school district, except that if it be a city school district such notice shall be given in the manner required by law for a public hearing on its tentative budget.

(d) 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 district in which they are taken.

(e) A resolution imposing a tax pursuant to this section, increasing or decreasing the rate of such tax, or repealing or suspending such tax must go into effect only on one of the following dates: March first, June first, September first or December first; provided, that a resolution providing for the refund or credit described in subdivision (d) of section eleven hundred nineteen of this chapter or repealing such provision must go into effect only on March first. No such resolution shall be effective unless a certified copy of such 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.

(f) Certified copies of any resolution described in subdivision (e) of this section shall also be filed with the 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 resolution enacted pursuant to this section shall be filed with the commissioner, the state department of education, the secretary of state and the state comptroller within five days after the date it is enacted.