2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1431 - Town Receiver of Taxes in Certain Counties as Village Receiver.

§  1431.  Town  receiver  of  taxes  in  certain  counties  as village
  receiver.   In each village in this  state  within  a  county  having  a
  population  of  more  than  three  hundred  thousand, and less than four
  hundred thousand, according to the state enumeration taken  in  nineteen
  hundred  fifteen,  when in and for any such county a special tax act has
  been heretofore or hereafter enacted, providing for, among other  things
  a town receiver of taxes with duties to collect all state, county, town,
  school  and  town district taxes and assessments levied or assessed upon
  any taxable property within such  town  for  the  state,  county,  town,
  school or town tax district or part thereof therein, and in each village
  in  the  town  of  Ramapo, Rockland county, the board of trustees may by
  resolution designate and appoint the town receiver of taxes as a village
  receiver of taxes at a compensation per annum  not  to  exceed  one  per
  centum  of  the total of the village tax roll of each year respectively,
  and such designation and appointment shall be made annually at the first
  meeting of the village board after  the  commencement  of  the  term  of
  members  of  the  board  elected  at  the  immediately preceding village
  election, and the term of office as village receiver of  taxes  of  such
  town  receiver  when  so designated and appointed shall continue for one
  year or if his term of office as town receiver expires within the  year,
  then shall continue until the expiration within such year of his term of
  office as town receiver and in the event that his term of office as town
  receiver  expires  within such year the vacancy in the office of village
  receiver of taxes thus created shall be filled by a like designation and
  appointment by the village board of the successor in office of such town
  receiver of taxes which said new designation  and  appointment  of  said
  successor  in  office  of such town receiver of taxes shall continue for
  the remainder of said year and until the next  annual  like  designation
  and  appointment  of  the  town receiver of taxes as village receiver of
  taxes by the village board.  The said town receiver  of  taxes  when  so
  designated  and  appointed as village receiver of taxes shall in respect
  to the collection of village taxes and as to all his duties with respect
  to village taxes be  deemed  to  act  exclusively  as  the  village  tax
  receiver, and as such village receiver of taxes he shall before entering
  upon  the duties of such office execute to the village and file with the
  village clerk an official undertaking in such sum and with such sureties
  as the village board of trustees  shall  direct  and  approve,  and  the
  village board of trustees may at any time require such officer to file a
  new  official  undertaking  for  such  sum and with such sureties as the
  village board shall approve, and in any village where the town  receiver
  of  taxes  has  been  designated as village receiver of taxes, as herein
  provided, thereafter there  shall  be  no  village  collector  of  taxes
  elected  until  such  time  as after a period of two years following the
  adoption of such resolution, a resolution shall be adopted by the  board
  of  trustees  revoking  the  designation  and  appointment  of  the town
  receiver of taxes as village receiver of taxes as  aforesaid.  Provided,
  however,  that  in any village where prior to the effective date of this
  section, a proposition has been adopted at a  special  election,  called
  for  that  purpose,  authorizing  the board of trustees to designate and
  appoint the town  receiver  of  taxes  as  village  receiver  of  taxes,
  thereafter  there  shall be no village collector elected until such time
  as  after  a  period  of  two  years  following  the  adoption  of  such
  proposition,  a  proposition  shall  be  adopted,  at a special election
  called for that purpose, revoking the authority of the board of  village
  trustees  to designate and appoint the town receiver of taxes as village
  receiver of taxes. From and after the passage of this section  it  shall
  be  the duty of any such town receiver of taxes in addition to the other
  duties imposed upon him  by  law,  to  file  an  undertaking  as  herein

  required  and  to collect village taxes and perform all the other duties
  herein required of a village receiver of taxes and all of the provisions
  of the general village law relating to a collector of taxes, and  as  to
  villages incorporated under special laws, of any special laws applicable
  to  any such village not incorporated under the general village law, and
  all provisions at the time of the  passage  of  this  section  in  force
  relating to the collection of taxes, not inconsistent with this section,
  shall  be  deemed  to continue in force and to apply to said receiver of
  taxes in the collection of village taxes, and shall be deemed  to  apply
  to  the  collection  of  village  taxes,  provided,  however,  that  the
  penalties to be collected under said law or laws  shall  belong  to  the
  village,  and provided further that all such village taxes, assessments,
  and penalties thereon shall be  daily  deposited  in  the  village  bank
  account  and  a duplicate deposit slip or receipt therefor together with
  an itemized statement of the taxes, assessments and penalties paid shall
  be transmitted to the treasurer of the village, and an  itemized  report
  thereof  when  required  by the village board shall be submitted to said
  board.