N.Y. Town Law § 36: Collection of taxes by town clerk

§ 36. Collection of taxes by town clerk. 1. In any town of the second

class in which the office of tax collector or receiver of taxes exists,

the town board thereof may by resolution duly adopted at least one

hundred fifty days prior to any biennial town election, determine that

said office be abolished, same to take effect at the expiration of the

term of office to which the incumbent was elected or appointed; and no

such tax collector or town receiver of taxes shall be elected at any

biennial town election held not less than one hundred fifty days

thereafter. Upon the expiration of the term of office of such tax

collector or town receiver of taxes as provided herein, he shall

surrender and deliver to the town clerk of said town all assessment

rolls, books, papers, writings and all other documents and property in

his possession as such officer. In all towns where the office of tax

collector or receiver of taxes has been abolished, it shall be the duty

of such town clerk to collect and receive all state, county and town

taxes and assessments that may be levied in such town and the town clerk

shall have all the powers and be subject to all the duties of a

collector with respect to the collection of such taxes, the deposit of

receipts and the return of unpaid taxes, as provided by subdivision one

of section thirty-five of this chapter.

2. The board of supervisors of the county in which such town is

situate shall issue its warrant to such clerk for the collection of

taxes in such town, in the same manner as warrants are issued to

collectors, and all other warrants or authorizations for the collection

of taxes, assessments or other moneys upon the taxable property of said

town.