N.Y. Suffolk County Tax Act § 27: Extension of time for collection

§ 27. Extension of time for collection. The county treasurer upon

application of any receiver of taxes or upon his own motion, may extend

the time for the collection of taxes and assessments and the return of

unpaid taxes and assessments in any town to a day not later than August

first following, and upon such extension the receiver shall pay over all

moneys collected by him, and his undertaking and the liability of the

sureties thereon shall not be affected or diminished by any such

extension. The receiver shall, within five days after written request of

the county treasurer, render to the latter a report of the moneys

collected and paid over to the date of such report with all necessary

vouchers and statements supporting the same, and upon failure of the

receiver to render such report within ten days after such request the

county treasurer may recall the warrant of such receiver and resort to

the remedies provided by the tax law for cases where the collector fails

to pay over moneys collected by him, and the subsequent proceedings

provided by the tax law shall be pursued by the officers charged

therewith.