§ 986 — Receipts for taxes

§ 986. Receipts for taxes. 1. The collecting officer shall upon\nrequest or by notice on the tax bill of a person paying a tax, deliver,\nforward by mail, or, subject to the provisions of section one hundred\nfour of this chapter, transmit electronically a receipt to such person\nspecifying the date of such payment, the name of such person, the\ndescription of the property as shown on the tax roll, the name of the\nperson to whom the same is assessed, the amount of such tax and the date\nof delivery to such officer of the tax roll on account of which such tax\nwas paid, except that the collecting officer of the city of New York\nshall not be required to give such a receipt unless payment of a tax is\nmade in money or unless the person paying the tax makes a request\ntherefor in writing. Nothing contained in this subdivision shall prevent\nthe collecting officer from delivering, forwarding by mail, or\ntransmitting electronically a receipt to any person paying a tax who\ndoes not request such a receipt or make a proper notation on the tax\nbill. Provided, however, if a tax is paid by a mortgage investing\ninstitution pursuant to title three-A of this article, a receipt for\neach paid tax bill shall be delivered, mailed, or transmitted\nelectronically to the mortgagor pursuant to the provisions of section\nnine hundred fifty-five of this article.\n 2. The comptroller shall prescribe the form of such receipts and they\nshall be furnished to the town collecting officer by the board of\nsupervisors at the expense of the county; to the city collecting officer\nby the council at the expense of the city; to the village collecting\nofficer by the village trustees at the expense of the village; to the\nschool collecting officer by the school authorities at the expense of\nthe school district. The expense of mailing receipts shall be a charge\nagainst the appropriate city, town, village or school district.\n 3. At the time of giving such a receipt the collecting officer shall\nretain a copy thereof which shall be subject to public inspection and\nshall be filed with his return to the county treasurer or such officer\nor board to which he makes his return.\n 4. The governing body of any municipal corporation, may by ordinance\nor resolution require the use by the collecting officer of a mechanical\nreceipting device containing locked-in records of receipts approved by\nthe state comptroller in those municipal corporations whose accounts the\nstate comptroller has power to audit and in other municipal corporations\nby the city comptroller thereof, in lieu of the receipts required by\nthis section. Such locked-in records of receipts shall be removed daily\nfrom such device by the collecting officer, or by a designated\nsubordinate authorized to do so by the collecting officer in writing,\nand when removed, they shall be kept in consecutive and chronological\norder securely fastened in a book or bound volume. It shall be the duty\nof the governing body of such municipal corporation to provide such\nreceipting device and records at the expense of such municipal\ncorporation. After such system is installed and until such action is\nrescinded by like ordinance or resolution, the collecting officer shall\nuse such device only while giving receipts for taxes paid to him.\n