NY Real Prop Tax L § 578 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 578 - County Assistance Under Cooperative Agreements.

§   578.  County  assistance  under  cooperative  agreements.  1.  The legislative bodies of the counties  and  the  governing  boards  of  the cities,  towns,  villages  and  school districts or appropriate officers thereof authorized by such legislative body or governing board,  as  the case  may  be,  shall have power to enter into contracts with each other for data processing and other mechanical assistance in  the  preparation of  assessment  rolls,  tax  rolls,  tax  bills and other assessment and property tax records and for supplies of field books,  assessment  rolls and other assessment and property tax forms.   2.  (a) The legislative body of a county and the governing body of any city, town, village or school district therein shall have the  power  to enter  into contracts with each other for the collection of taxes by the county treasurer. Such an agreement  may  either  authorize  the  county treasurer  to  collect  taxes  jointly  and  concurrently  with  the tax collecting officer of such city, town, village or  school  district,  or may delegate to the county treasurer the sole and exclusive authority to collect  taxes  for such city, town, village or school district. Such an agreement shall be considered  a  municipal  cooperation  agreement  for purposes  of  article  five-G  of the general municipal law and shall be subject to all provisions thereof. Any such agreement shall be  approved by  both the city, town, village or school district and the county, by a majority vote of the voting strength of each governing body.  (b) An agreement that authorizes the county treasurer to collect taxes jointly and concurrently with the tax collecting officer of  such  city, town,  village  or school district shall have no effect upon the tenure, powers or duties of the incumbent tax collecting  officer,  except  that the  county  treasurer shall also be considered a tax collecting officer of the city, town, village or school district, with all the  powers  and duties  thereof.  In  no  case  shall  such an agreement be construed to empower the tax collecting officer of a city, town,  village  or  school district  to  collect  taxes  that  have  been  returned  to  the county treasurer as unpaid.  (c) An agreement that delegates to the county treasurer the  sole  and exclusive  authority  to  collect  taxes for such city, town, village or school district shall have the effect of making the county treasurer the sole tax collecting officer  of  such  city,  town,  village  or  school district,  and  of  abolishing  the  separate  office  of tax collecting officer in such city, town, village or school district, for as  long  as the  agreement shall be in effect. Provided, however, that if the office to be abolished is elective, the agreement shall be  submitted  for  the approval of the electors of the contracting city, town or village in the manner  provided by section twenty-three of the municipal home rule law. Provided further, that such an agreement shall not  take  effect  during the  term  of  an  incumbent  tax  collecting officer, unless the office should become vacant prior to the expiration  of  such  term.  Upon  the termination  of  such an agreement, the office of tax collecting officer shall be deemed reestablished as an appointive office of the city, town, village or school district, unless such office has been abolished or its functions transferred to another officer pursuant to law.