1. (1) For school years commencing on or after July 1, 1981, the Commissioner of Taxation and Finance, or any officer or employee of the Department of Taxation and Finance designated by him, shall report in writing to the Division of the Budget and the Commissioner of Education the income data ascertained in accordance with the provisions of section 2385.2 of this Part. Such report shall be forwarded by the Commissioner of Taxation and Finance on or before February 28th of such calendar year. The report shall be set forth the last date (which date shall not be later than January 17th of such year) upon which returns, considered in the income data, were processed.

2. (2) For example, the report of the Commissioner of Taxation and Finance for the school year commencing July 1, 1982 shall be forwarded no later than February 28, 1982. It shall include income data from resident personal income tax returns filed for the calendar year 1980 and fiscal years ending during the next calendar year but before December 31, 1981, provided such returns were processed by the date set forth in the report, but no later than January 17, 1982.

   (b)

3. (1) For the school year commencing July 1, 1980, relating to returns filed for the calendar year 1978 and taxable years ending in the next calendar year, but before December 31, 1979, no report shall be required to be made. New York State's adjusted gross income shall not be required to be determined for that school year. The district's adjusted gross income for each school district for such school year shall be in the amount set forth in the income data for such returns processed by February 13, 1980 and submitted by the Department of Taxation and Finance to the New York State Division of the Budget. Such information is contained in the March 1980 report of the New York State Division of the Budget, Education Unit entitled “Preliminary New York State 1980 Gross Income and Tax Rise Data by School Districts—From Returns Processed by February 13, 1980—”. The amounts of income set forth in the report for each school district are the amounts of the district's adjusted gross income determined in the manner provided for in section 2385.2 of this Part.
4. (2) For the school year commencing July 1, 1981, relating to returns filed for the calendar year 1979 and taxable years ending in the next calendar year but before December 31, 1980, the statewide average gross income per pupil is $29,700. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1981.)
5. (3) For the school year commencing July 1, 1981, each borough in the city school district of the City of New York shall be deemed to have the same percentage of tax returns validly reporting school district of residence as was attributed to each such borough in such city school district in the prior year. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1981.)
6. (4) For the school year commencing July 1, 1982, relating to returns filed for the calendar year 1980 and taxable years ending in the next calendar year but before December 31, 1981, the statewide average gross income per pupil is $36,500. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 419 of the Laws of 1982.)
7. (5) For the school year commencing July 1, 1982, each borough in the city school district of the City of New York shall be deemed to have the same percentage of adjusted gross income validly reported by school district of residence as the average of the remaining counties of the State for such prior year. The income of the city school district of the City of New York shall be the sum of the income of the boroughs of the city. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 419 of the Laws of 1982.)
8. (6) For the school year commencing July 1, 1983, relating to returns filed for the calendar year 1981 and taxable years ending in the next calendar year but before December 31, 1982, the statewide average gross income per pupil is $41,100. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1983.)
9. (7) For the school year commencing July 1, 1983, each borough in the city school district of the City of New York shall be deemed to have the same percentage of adjusted gross income validly reported by school district of residence as the average of the remaining counties of the State for such prior year. The income of the city school district of the City of New York shall be the sum of the income of the boroughs of the city. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1983.)
10. (8) For the school year commencing July 1, 1984, relating to returns filed for the calendar year 1982 and taxable years ending in the next calendar year but before December 31, 1983, the statewide average gross income per pupil is $43,2370. The income of the city school district of the City of New York shall be the sum of the income of the boroughs of the city. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1984.)
11. (9) For the school year commencing July 1, 1985, relating to returns filed for the calendar year 1983 and taxable years ending in the next calendar year but before December 31, 1984, the statewide average gross income per pupil is $47,300. The income of the city school district of the City of New York shall be the sum of the income of the boroughs of the city. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1985.)
12. (10) For the school year commencing July 1, 1986, relating to returns filed for the calendar year 1984 and taxable years ending in the next calendar year but before December 31, 1985, the statewide average gross income per pupil is $51,500. The income of the city school district of the City of New York shall be the sum of the income of the boroughs of the City. (See paragraph k of subdivision 1 of section 3602 of the Education Law, as amended by chapter 53 of the Laws of 1986.)
13. (c) In reporting the district's adjusted gross income, the Commissioner of Taxation and Finance may report the amounts of each school district's adjusted gross income on a county basis.
14. (d) Neither the Commissioner of Taxation and Finance or any employee or officer designated by him to make such report, nor the State Tax Commission, shall be liable or accountable for any unintentional error or mistake in determining, computing, including or excluding any amount required to be determined, computed, included or excluded in or from the report or the income data submitted in the report.

(a)