N.Y. Town Law § 38: Certain offices abolished

§ 38. Certain offices abolished. 1. Except as otherwise provided by

section twenty-five hundred six of the education law, in towns of the

first class the offices of collector and of school district collector

are abolished from and after the beginning of the term of office of the

first receiver of taxes and assessments under this chapter, and no such

collector or school district collector shall be chosen at any time to

succeed the collectors in office when the term of such receiver begins.

Upon the taking of office by the first receiver of taxes and assessments

as provided herein, the town tax collector and each school district

collector shall surrender and deliver to such receiver all tax warrants,

assessment rolls, books, papers, writings and all other documents in his

possession as such officer. All provisions of law applicable to town tax

collectors or school district collectors, not inconsistent with the

provisions of this article, are hereby made applicable to such receiver

and such receiver shall continue to collect all fees and penalties which

such collectors, or either of them, would collect were it not for the

provisions of this article.

2. Notwithstanding the provisions of section thirty-seven of this

chapter, the town board of any town of the first class may enter into

agreement with one or more school boards for the collection of school

taxes within such town, in which event a school district collector or

collectors shall be appointed in the manner, and with all the powers and

duties, prescribed by section twenty-one hundred thirty of the education

law.