2023 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.