N.Y. Real Property Tax Law § 578: County assistance under cooperative agreements

§ 578. County assistance under cooperative agreements. 1. The

legislative bodies of the counties and the governing boards of the

cities, towns, villages and school districts or appropriate officers

thereof authorized by such legislative body or governing board, as the

case may be, shall have power to enter into contracts with each other

for data processing and other mechanical assistance in the preparation

of assessment rolls, tax rolls, tax bills and other assessment and

property tax records and for supplies of field books, assessment rolls

and other assessment and property tax forms.

2. (a) The legislative body of a county and the governing body of any

city, town, village or school district therein shall have the power to

enter into contracts with each other for the collection of taxes by the

county treasurer. Such an agreement may either authorize the county

treasurer to collect taxes jointly and concurrently with the tax

collecting officer of such city, town, village or school district, or

may delegate to the county treasurer the sole and exclusive authority to

collect taxes for such city, town, village or school district. Such an

agreement shall be considered a municipal cooperation agreement for

purposes of article five-G of the general municipal law and shall be

subject to all provisions thereof. Any such agreement shall be approved

by both the city, town, village or school district and the county, by a

majority vote of the voting strength of each governing body.

(b) An agreement that authorizes the county treasurer to collect taxes

jointly and concurrently with the tax collecting officer of such city,

town, village or school district shall have no effect upon the tenure,

powers or duties of the incumbent tax collecting officer, except that

the county treasurer shall also be considered a tax collecting officer

of the city, town, village or school district, with all the powers and

duties thereof. In no case shall such an agreement be construed to

empower the tax collecting officer of a city, town, village or school

district to collect taxes that have been returned to the county

treasurer as unpaid.

(c) An agreement that delegates to the county treasurer the sole and

exclusive authority to collect taxes for such city, town, village or

school district shall have the effect of making the county treasurer the

sole tax collecting officer of such city, town, village or school

district, and of abolishing the separate office of tax collecting

officer in such city, town, village or school district, for as long as

the agreement shall be in effect. Provided, however, that if the office

to be abolished is elective, the agreement shall be submitted for the

approval of the electors of the contracting city, town or village in the

manner provided by section twenty-three of the municipal home rule law.

Provided further, that such an agreement shall not take effect during

the term of an incumbent tax collecting officer, unless the office

should become vacant prior to the expiration of such term. Upon the

termination of such an agreement, the office of tax collecting officer

shall be deemed reestablished as an appointive office of the city, town,

village or school district, unless such office has been abolished or its

functions transferred to another officer pursuant to law.