N.Y. Real Property Tax Law § 1438: Collection of taxes by village clerk

§ 1438. Collection of taxes by village clerk. 1. At the annual meeting

of the board of trustees, such board may determine by resolution that

the taxes in the village shall be collected by the village clerk instead

of the treasurer and thereafter, the clerk shall collect taxes until

such resolution is revoked at a subsequent annual meeting.

2. In a village in which such a resolution is in effect, the tax roll

and warrant shall be signed only by the mayor and shall be directed to

the clerk, who shall have all the powers and shall perform all the

duties of the treasurer set forth in this title with respect to the

collection of taxes, so far as practicable. If the tax roll is prepared

in machine readable form only as provided in article fifteen-C of this

chapter, the mayor shall sign and file a separate document attesting to

his approval of the tax roll and warrant in lieu of signing the roll.

3. Within twenty-four hours after receiving the same, all taxes

collected by the clerk shall be paid by him to the village treasurer who

shall deliver to such clerk a written receipt therefor. Upon the

expiration of the time for the collection of taxes, the clerk shall file

the roll and warrant in his office with a return in accordance with the

directions of the warrant showing the total amount of taxes paid and

each tax unpaid with the receipt of the village treasurer for all taxes

paid to him.

4. In case of the death or disability of the treasurer, or the village

clerk when so designated as provided by subdivision one of this section,

or in case of his refusal to act, the board of trustees at a general

meeting, or at a special meeting called for such purpose, may appoint a

temporary village tax collector. Such collector shall have all the

powers and duties of a treasurer or village clerk as provided by this

article. The provisions of this subdivision shall apply to villages

having a combined office of village clerk-treasurer.