N.Y. Real Property Tax Law § 1433: Certification and collection of taxes in certain counties

§ 1433. Certification and collection of taxes in certain counties. All

village taxes and assessments which have been or shall have been imposed

in any such village shall be certified to said receiver of taxes by the

treasurer of the village and shall be collected by the receiver of

taxes, and any cancellations thereof by the proper authorities in

accordance with law shall immediately upon any such cancellation be

certified to said receiver of taxes, and all such village taxes

remaining unpaid and uncancelled shall be collected by the said receiver

of taxes and deposited and a report made thereon to the village

treasurer and whenever required to the village board, as set forth in

section fourteen hundred thirty-one for the collection of current taxes.

In case that all taxes and assessments which shall have accrued and been

imposed in such village the said receiver of taxes is hereby authorized,

directed and empowered to collect such taxes as hereinbefore provided,

with interest and penalties, pursuant to the provisions of the law under

which such taxes and assessments accrued or were imposed, and in the

manner provided by law applicable to village collectors or receivers and

to village treasurers to collect such taxes or assessments at the time

of their imposition.