NY Town L § 35 (2021)
2021 New York Laws TWN - Town Article 3 - Town Officers, Powers, Duties and Compensation 35 - Powers and Duties of Collector.

§  35. Powers and duties of collector. 1. The collector of taxes shall   be subject to the duties and shall have and possess, and shall  exercise   in  the  manner  and  within the time prescribed by law, all the rights,   powers, authority, and jurisdiction conferred upon  him  by  law.    The   county  clerk,  in  whose  office the collector's undertaking shall have   been filed, shall make an entry thereof in a book to be provided for the   purpose in the same manner as judgments are entered of record; and every   such undertaking, except where the  surety  thereon  is  a  fidelity  or   surety  company  duly  authorized  to  transact business and act as such   surety within this state, shall be a lien on all the real estate held by   the collector or his sureties within the  county  at  the  time  of  the   filing thereof, and shall continue to be such lien, until its condition,   together  with all costs and charges which may accrue by the prosecution   thereof shall be fully satisfied. Upon a settlement in full between  the   county  treasurer  and  the collector, a certificate of payment shall be   executed in duplicate by the county treasurer, one copy to be  delivered   to the collector and one copy to be filed by the county treasurer in the   office  of  the  county  clerk, and said county clerk shall then enter a   satisfaction thereof in the book in which the filing of said undertaking   is entered and opposite said entry of filing. The collector shall within   twenty-four hours after receiving the same deposit and secure  all  sums   of money received and collected by him in the manner provided by section   ten  of  the general municipal law. All tax moneys so deposited shall be   paid to the supervisor at least once in each week or  at  more  frequent   times  as  may  be  specified  by resolution of the town board, provided   however, 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 paid to the county treasurer  not  later  than   the  fifteenth day of each month following the receipt thereof. The town   board may require that such moneys be deposited in an  interest  bearing   account.  The  interest  earned on tax moneys so deposited, collected on   behalf of the county, shall belong to such county unless the legislative   body of such county has, by resolution, authorized the  town  to  credit   all  or  a  percentage of such interest to the general fund of the town.   Upon adoption of such resolution, the clerk of  the  county  legislative   body 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. The collector of taxes may appoint, and at his pleasure  remove,  a   deputy  who  shall  serve  without  compensation  from  the  town unless   otherwise provided by the town board. Such appointment shall be made  by   an  instrument  in  writing which shall become effective upon the filing   thereof in the office of the town clerk.  Such  deputy  collector  shall   possess  the  powers  and  perform  the duties of the collector of taxes   during the absence or inability to act of the tax collector, or during a   vacancy in the office of collector. The collector shall  be  liable  for   the  faithful  performance  of his duties by a deputy designated by him,   except where such deputy is acting during a vacancy  in  the  office  of   collector.  Whenever  a  vacancy shall occur in the office of collector,   the town board shall require the deputy collector to file in the  office   of  the  clerk  of  the county in which the town is located, an official   undertaking conditioned for the faithful performance of his  duties,  in   such  form,  in  such sum and with such sureties as the town board shall   direct  and  approve.  Such  approval  shall  be  indicated  upon   such   undertaking.  The  town  board may by resolution determine that any such    undertaking or bond shall be executed by a surety company authorized  to   transact business in the state of New York and the expense thereof shall   be a charge against the town.