2023 New York Laws › EDN - Education › Title 2 - School District Organization › Article 51 - City School Districts of Cities With Less Than One Hundred Twenty-Five Thousand Inhabitants › 2506 - Collector.

§ 2506. Collector.  1.  The  board of education shall appoint a school
  district tax collector who shall hold office during the pleasure of  the
  board.  The  board may appoint the city school district treasurer to the
  office of city school  district  tax  collector.  Such  collector  shall
  receive  a  fixed  compensation  in  lieu  of all fees to which a school
  district collector might be  entitled,  under  the  provisions  of  this
  chapter.  Such  collector  shall  turn  over to the city school district
  treasurer all moneys collected by him within five days  of  the  day  of
  their receipt. In the event that all school district taxes are collected
  under  an  agreement  or  agreements made pursuant to subdivision two of
  this section, no school  district  tax  collector  shall  thereafter  be
  appointed while all school district taxes are so collected.
2. a. The board of education and the governing board or body of a city
  in  which  the city school district is located, in whole or in part, may
  enter into an agreement for the collection of  (1)  all  taxes  on  real
  estate  levied  by the board of education, or (2) such taxes only as are
  levied by the board of education on real estate within the city. In  the
  absence of any agreement with a city providing for the collection of all
  city  school  district  taxes on real estate, the board of education and
  the town board of any town containing  a  portion  of  the  city  school
  district  may enter into an agreement for the collection of taxes levied
  by the board of education on real estate  within  such  town.  Any  such
  agreement shall state the consideration payable to such city or town for
  such  service and the time and manner of such payment. No such agreement
  shall be entered into for a period in excess of five years.
b. For the duration of any such agreement, the official charged by law
  with the collection of taxes levied by or for the city or town,  as  the
  case  may be, and any successor in office, shall be and become exofficio
  the school district tax collector for all taxes levied  on  real  estate
  located within the area covered by such agreement. All provisions of law
  applicable  to  a city school district tax collector, appointed pursuant
  to subdivision one of this section,  shall  apply  to  and  govern  such
  official  in  the  collection  of  such school taxes, including, but not
  limited to, the provisions of section twenty-five hundred  twenty-seven,
  except  that  such  official  shall  not  be  entitled  to  receive  any
  compensation for his services from the city school district.
c. All notices, statements and receipts given by such official in  the
  collection  of  such  school  taxes  shall include a statement that such
  official is acting as collector of such school taxes  by  virtue  of  an
  agreement  between  the  city  or town, as the case may be, and the city
  school district, entered into for the sole purpose  of  eliminating  the
  expense of duplicate tax collection agencies.
d.  In  the  absence  of  an agreement or agreements providing for the
  collection of all city school district taxes levied on  real  estate  as
  authorized   by  this  subdivision,  a  school  district  tax  collector
  appointed pursuant to subdivision one of this section shall collect such
  school taxes as are not collected under the terms of such  agreement  or
  agreements.
3.  This  section  shall  not apply to the city school district of the
  city of Long Beach.