N.Y. Education Law § 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.