NY Town L § 37 (2021)
2021 New York Laws TWN - Town Article 3 - Town Officers, Powers, Duties and Compensation 37 - Powers and Duties of Receiver of Taxes and Assessments.

§  37.  Powers and duties of receiver of taxes and assessments. 1. The   receiver of taxes and assessments, if the office be elective, shall hold   no other elective public office. Except as otherwise provided in section   twenty-five hundred six of the education law, he shall have and  possess   and exercise in the manner and within the time prescribed by law all the   rights,  powers,  authority  and jurisdiction possessed and exercised by   the town tax collector and the school district collectors in the town of   which he is receiver of taxes and assessments and he shall be subject to   all of the duties of such officers.  Except  as  otherwise  provided  in   section  twenty-five  hundred six of the education law, and unless there   has been an agreement between the town board and the school board to the   contrary, it shall be the duty of such receiver of taxes and assessments   to receive and collect all state, county, town and school taxes, and all   assessments that may be levied or assessed in the  town,  and  all  fees   thereon prescribed by law, including all other moneys provided by law to   be  paid to the town tax collector or school district collectors, except   that the town board of a town may by resolution authorize  the  receiver   of  taxes  and  assessments  to  receive taxes for thirty days after the   first day specified in the notice for the payment of such  taxes,  at  a   charge  of  not  more  than  one  per  centum upon such taxes or without   additional charge, and except that the town  board  of  a  town  may  by   resolution  authorize  the  receiver of taxes and assessments to receive   taxes  heretofore  payable  to  school  district  collectors  after  the   expiration  of  such thirty day period with such fee, not more than five   per centum upon such taxes,  as  the  town  board  shall  determine  and   specify  in  such  resolution.  Upon the passage of such resolution, the   town board shall determine and fix the fee to  be  collected  upon  such   taxes.  Except as otherwise provided by law, the receiver of taxes shall   receive and collect all water rates,  sewer  rentals,  permit  fees  and   other  fees  and  charges  payable  to  said  town.  Except as otherwise   provided by this section, all fees, interest or penalties  collected  by   him  upon  any  tax  or  assessment  heretofore  payable to the town tax   collector, or school district collectors,  shall  belong  to  the  town.   Except as otherwise permitted by section fifteen hundred eighty-eight of   the real property tax law, such receiver shall enter daily in a suitable   book  or  books  a record of all moneys received by him and such book or   books shall be public records and shall be open during office  hours  to   public inspection. Within twenty-four hours after receiving the same, he   shall deposit and secure all sums of money received and collected by him   to  the  credit  of  the  supervisor  in or with a bank or trust company   designated by the town board and notify the supervisor  thereof,  except   that  all  school  district  moneys  collected shall be deposited to the   credit of the school district in such bank or banks as may be designated   from time to time by the boards of education or trustees of  the  school   districts,  and  except  that after payment to the supervisor in full of   all moneys payable to him pursuant to any warrant for the collection  of   taxes,  the  residue,  if  any,  shall be deposited to the credit of the   receiver of taxes and assessments, in such banks or trust  companies  as   have  been designated by the town board in the type of account specified   by such board and such moneys shall be paid to the county treasurer  not   later  than  the  fifteenth  day  of  each  month  following the receipt   thereof, and upon expiration of such warrant the receiver  shall  comply   with  the  provisions of section nine hundred forty of the real property   tax law. In lieu of the aforesaid immediate deposit of  school  district   moneys  to the credit of the school districts, the receiver of taxes and   assessments may deposit such school district moneys to his own credit as   receiver of taxes and assessments in the same account or accounts  which   he  uses for depositing and disbursing county tax moneys; provided that,    within five days after so depositing such  school  district  moneys,  he   shall  make  appropriate  distribution thereof by depositing appropriate   sums to the credit of the  school  district  as  hereinbefore  provided.   Notwithstanding  the  foregoing  provisions  of  this  section, the town   board, by resolution, may direct the receiver of taxes  and  assessments   to  deposit  and  secure  in  the  manner provided by section ten of the   general municipal law, in his name as receiver of taxes and assessments,   within twenty-four hours after receipt thereof, all moneys collected  by   him  which are due to the supervisor. All such moneys so deposited shall   be paid to the supervisor at such times as  may  be  specified  in  such   resolution,  but  in no event later than the fifteenth day of each month   following the receipt thereof. The  town  board  may  require  that  any   moneys  deposited  to  the  credit  of  the  receiver  pursuant  to this   subdivision be deposited in an interest bearing  account.  The  interest   earned  on  tax  moneys  so deposited, collected on behalf of the state,   county, any school district or special district,  shall  belong  to  the   taxing  entity  for  which such moneys were collected unless such entity   has, by statute in the case of the state  or  otherwise  by  resolution,   authorized  the  town  to credit all or a percentage of such interest to   the general fund of the town. Upon  the  adoption  of  such  statute  or   resolution,  the  taxing  entity  shall  notify,  in  writing,  all town   supervisors of the percentage of interest  the  town  is  authorized  to   credit to its general fund. The provisions of this subdivision regarding   the deposit of moneys and crediting of interest shall be controlling and   shall apply to each town, notwithstanding any inconsistent provisions of   any general, special or local law.2.  If  any school district shall include territory in a town or towns   of the first class as well as territory in a town of the  second  class,   or  in  two  or more towns of the first class, the board of education or   trustees or trustee of such school district shall divide the tax roll of   such school district so as to set forth separately that portion  of  the   district  contained  in  each  town of the first class and such board of   education, trustees or trustee shall deliver to each receiver  of  taxes   such  proper portion of the tax roll and a warrant for the collection of   the taxes levied thereon. The school district collector of  such  school   district  shall  collect  the  taxes  levied  upon  that  portion of the   district contained in a town of the second class.