N.Y. Town Law § 37: Powers and duties of receiver of taxes and assessments

§ 37. Powers and duties of receiver of taxes and assessments. 1. The

receiver of taxes and assessments, if the office be elective, shall hold

no other elective public office. Except as otherwise provided in section

twenty-five hundred six of the education law, he shall have and possess

and exercise in the manner and within the time prescribed by law all the

rights, powers, authority and jurisdiction possessed and exercised by

the town tax collector and the school district collectors in the town of

which he is receiver of taxes and assessments and he shall be subject to

all of the duties of such officers. Except as otherwise provided in

section twenty-five hundred six of the education law, and unless there

has been an agreement between the town board and the school board to the

contrary, it shall be the duty of such receiver of taxes and assessments

to receive and collect all state, county, town and school taxes, and all

assessments that may be levied or assessed in the town, and all fees

thereon prescribed by law, including all other moneys provided by law to

be paid to the town tax collector or school district collectors, except

that the town board of a town may by resolution authorize the receiver

of taxes and assessments to receive taxes for thirty days after the

first day specified in the notice for the payment of such taxes, at a

charge of not more than one per centum upon such taxes or without

additional charge, and except that the town board of a town may by

resolution authorize the receiver of taxes and assessments to receive

taxes heretofore payable to school district collectors after the

expiration of such thirty day period with such fee, not more than five

per centum upon such taxes, as the town board shall determine and

specify in such resolution. Upon the passage of such resolution, the

town board shall determine and fix the fee to be collected upon such

taxes. Except as otherwise provided by law, the receiver of taxes shall

receive and collect all water rates, sewer rentals, permit fees and

other fees and charges payable to said town. Except as otherwise

provided by this section, all fees, interest or penalties collected by

him upon any tax or assessment heretofore payable to the town tax

collector, or school district collectors, shall belong to the town.

Except as otherwise permitted by section fifteen hundred eighty-eight of

the real property tax law, such receiver shall enter daily in a suitable

book or books a record of all moneys received by him and such book or

books shall be public records and shall be open during office hours to

public inspection. Within twenty-four hours after receiving the same, he

shall deposit and secure all sums of money received and collected by him

to the credit of the supervisor in or with a bank or trust company

designated by the town board and notify the supervisor thereof, except

that all school district moneys collected shall be deposited to the

credit of the school district in such bank or banks as may be designated

from time to time by the boards of education or trustees of the school

districts, and except that after payment to the supervisor in full of

all moneys payable to him pursuant to any warrant for the collection of

taxes, the residue, if any, shall be deposited to the credit of the

receiver of taxes and assessments, in such banks or trust companies as

have been designated by the town board in the type of account specified

by such board and such moneys shall be paid to the county treasurer not

later than the fifteenth day of each month following the receipt

thereof, and upon expiration of such warrant the receiver shall comply

with the provisions of section nine hundred forty of the real property

tax law. In lieu of the aforesaid immediate deposit of school district

moneys to the credit of the school districts, the receiver of taxes and

assessments may deposit such school district moneys to his own credit as

receiver of taxes and assessments in the same account or accounts which

he uses for depositing and disbursing county tax moneys; provided that,

within five days after so depositing such school district moneys, he

shall make appropriate distribution thereof by depositing appropriate

sums to the credit of the school district as hereinbefore provided.

Notwithstanding the foregoing provisions of this section, the town

board, by resolution, may direct the receiver of taxes and assessments

to deposit and secure in the manner provided by section ten of the

general municipal law, in his name as receiver of taxes and assessments,

within twenty-four hours after receipt thereof, all moneys collected by

him which are due to the supervisor. All such moneys so deposited shall

be paid to the supervisor at such times as may be specified in such

resolution, but in no event later than the fifteenth day of each month

following the receipt thereof. The town board may require that any

moneys deposited to the credit of the receiver pursuant to this

subdivision be deposited in an interest bearing account. The interest

earned on tax moneys so deposited, collected on behalf of the state,

county, any school district or special district, shall belong to the

taxing entity for which such moneys were collected unless such entity

has, by statute in the case of the state or otherwise by resolution,

authorized the town to credit all or a percentage of such interest to

the general fund of the town. Upon the adoption of such statute or

resolution, the taxing entity shall notify, in writing, all town

supervisors of the percentage of interest the town is authorized to

credit to its general fund. The provisions of this subdivision regarding

the deposit of moneys and crediting of interest shall be controlling and

shall apply to each town, notwithstanding any inconsistent provisions of

any general, special or local law.

2. If any school district shall include territory in a town or towns

of the first class as well as territory in a town of the second class,

or in two or more towns of the first class, the board of education or

trustees or trustee of such school district shall divide the tax roll of

such school district so as to set forth separately that portion of the

district contained in each town of the first class and such board of

education, trustees or trustee shall deliver to each receiver of taxes

such proper portion of the tax roll and a warrant for the collection of

the taxes levied thereon. The school district collector of such school

district shall collect the taxes levied upon that portion of the

district contained in a town of the second class.