§ 1431 — Town receiver of taxes in certain counties as village receiver

New York § 1431

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Levy and Collection of Taxes
• Art. 14: Special Provisions Relating to Villages

Text

§ 1431. Town receiver of taxes in certain counties as village\nreceiver. In each village in this state within a county having a\npopulation of more than three hundred thousand, and less than four\nhundred thousand, according to the state enumeration taken in nineteen\nhundred fifteen, when in and for any such county a special tax act has\nbeen heretofore or hereafter enacted, providing for, among other things\na town receiver of taxes with duties to collect all state, county, town,\nschool and town district taxes and assessments levied or assessed upon\nany taxable property within such town for the state, county, town,\nschool or town tax district or part thereof therein, and in each village\nin the town of Ramapo, Rockland county, the board of trustees may by\nresolution designate and appoint the town receiver of taxes as a village\nreceiver of taxes at a compensation per annum not to exceed one per\ncentum of the total of the village tax roll of each year respectively,\nand such designation and appointment shall be made annually at the first\nmeeting of the village board after the commencement of the term of\nmembers of the board elected at the immediately preceding village\nelection, and the term of office as village receiver of taxes of such\ntown receiver when so designated and appointed shall continue for one\nyear or if his term of office as town receiver expires within the year,\nthen shall continue until the expiration within such year of his term of\noffice as town receiver and in the event that his term of office as town\nreceiver expires within such year the vacancy in the office of village\nreceiver of taxes thus created shall be filled by a like designation and\nappointment by the village board of the successor in office of such town\nreceiver of taxes which said new designation and appointment of said\nsuccessor in office of such town receiver of taxes shall continue for\nthe remainder of said year and until the next annual like designation\nand appointment of the town receiver of taxes as village receiver of\ntaxes by the village board. The said town receiver of taxes when so\ndesignated and appointed as village receiver of taxes shall in respect\nto the collection of village taxes and as to all his duties with respect\nto village taxes be deemed to act exclusively as the village tax\nreceiver, and as such village receiver of taxes he shall before entering\nupon the duties of such office execute to the village and file with the\nvillage clerk an official undertaking in such sum and with such sureties\nas the village board of trustees shall direct and approve, and the\nvillage board of trustees may at any time require such officer to file a\nnew official undertaking for such sum and with such sureties as the\nvillage board shall approve, and in any village where the town receiver\nof taxes has been designated as village receiver of taxes, as herein\nprovided, thereafter there shall be no village collector of taxes\nelected until such time as after a period of two years following the\nadoption of such resolution, a resolution shall be adopted by the board\nof trustees revoking the designation and appointment of the town\nreceiver of taxes as village receiver of taxes as aforesaid. Provided,\nhowever, that in any village where prior to the effective date of this\nsection, a proposition has been adopted at a special election, called\nfor that purpose, authorizing the board of trustees to designate and\nappoint the town receiver of taxes as village receiver of taxes,\nthereafter there shall be no village collector elected until such time\nas after a period of two years following the adoption of such\nproposition, a proposition shall be adopted, at a special election\ncalled for that purpose, revoking the authority of the board of village\ntrustees to designate and appoint the town receiver of taxes as village\nreceiver of taxes. From and after the passage of this section it shall\nbe the duty of any such town receiver of taxes in addition to the other\nduties imposed upon him by law, to file an undertaking as herein\nrequired and to collect village taxes and perform all the other duties\nherein required of a village receiver of taxes and all of the provisions\nof the general village law relating to a collector of taxes, and as to\nvillages incorporated under special laws, of any special laws applicable\nto any such village not incorporated under the general village law, and\nall provisions at the time of the passage of this section in force\nrelating to the collection of taxes, not inconsistent with this section,\nshall be deemed to continue in force and to apply to said receiver of\ntaxes in the collection of village taxes, and shall be deemed to apply\nto the collection of village taxes, provided, however, that the\npenalties to be collected under said law or laws shall belong to the\nvillage, and provided further that all such village taxes, assessments,\nand penalties thereon shall be daily deposited in the village bank\naccount and a duplicate deposit slip or receipt therefor together with\nan itemized statement of the taxes, assessments and penalties paid shall\nbe transmitted to the treasurer of the village, and an itemized report\nthereof when required by the village board shall be submitted to said\nboard.\n