N.Y. TWN Law § 35 — New York Code / Act TWN / Article 3 / Section 35
Powers and duties of collector
Status: in_force

§ 35. Powers and duties of collector. 1. The collector of taxes shall\nbe subject to the duties and shall have and possess, and shall exercise\nin the manner and within the time prescribed by law, all the rights,\npowers, authority, and jurisdiction conferred upon him by law.  The\ncounty clerk, in whose office the collector's undertaking shall have\nbeen filed, shall make an entry thereof in a book to be provided for the\npurpose in the same manner as judgments are entered of record; and every\nsuch undertaking, except where the surety thereon is a fidelity or\nsurety company duly authorized to transact business and act as such\nsurety within this state, shall be a lien on all the real estate held by\nthe collector or his sureties within the county at the time of the\nfiling thereof, and shall continue to be such lien, until its condition,\ntogether with all costs and charges which may accrue by the prosecution\nthereof shall be fully satisfied. Upon a settlement in full between the\ncounty treasurer and the collector, a certificate of payment shall be\nexecuted in duplicate by the county treasurer, one copy to be delivered\nto the collector and one copy to be filed by the county treasurer in the\noffice of the county clerk, and said county clerk shall then enter a\nsatisfaction thereof in the book in which the filing of said undertaking\nis entered and opposite said entry of filing. The collector shall within\ntwenty-four hours after receiving the same deposit and secure all sums\nof money received and collected by him in the manner provided by section\nten of the general municipal law. All tax moneys so deposited shall be\npaid to the supervisor at least once in each week or at more frequent\ntimes as may be specified by resolution of the town board, provided\nhowever, that after payment to the supervisor in full of all moneys\npayable to him pursuant to any warrant for the collection of taxes, the\nresidue, if any, shall be paid to the county treasurer not later than\nthe fifteenth day of each month following the receipt thereof. The town\nboard may require that such moneys be deposited in an interest bearing\naccount. The interest earned on tax moneys so deposited, collected on\nbehalf of the county, shall belong to such county unless the legislative\nbody of such county has, by resolution, authorized the town to credit\nall or a percentage of such interest to the general fund of the town.\nUpon adoption of such resolution, the clerk of the county legislative\nbody shall notify, in writing, all town supervisors of the percentage of\ninterest the town is authorized to credit to its general fund. The\nprovisions of this subdivision regarding the deposit of moneys and\ncrediting of interest shall be controlling and shall apply to each town,\nnotwithstanding any inconsistent provisions of any general, special or\nlocal law.\n  2. The collector of taxes may appoint, and at his pleasure remove, a\ndeputy who shall serve without compensation from the town unless\notherwise provided by the town board. Such appointment shall be made by\nan instrument in writing which shall become effective upon the filing\nthereof in the office of the town clerk. Such deputy collector shall\npossess the powers and perform the duties of the collector of taxes\nduring the absence or inability to act of the tax collector, or during a\nvacancy in the office of collector. The collector shall be liable for\nthe faithful performance of his duties by a deputy designated by him,\nexcept where such deputy is acting during a vacancy in the office of\ncollector. Whenever a vacancy shall occur in the office of collector,\nthe town board shall require the deputy collector to file in the office\nof the clerk of the county in which the town is located, an official\nundertaking conditioned for the faithful performance of his duties, in\nsuch form, in such sum and with such sureties as the town board shall\ndirect and approve. Such approval shall be indicated upon such\nundertaking. The town board may by resolution determine that any such\nundertaking or bond shall be executed by a surety company authorized to\ntransact business in the state of New York and the expense thereof shall\nbe a charge against the town.\n