New York § 1438 Collection of taxes by village clerk

New York Statutes

§ 1438 — Collection of taxes by village clerk

New York § 1438

Law RPTReal Property Tax

Title 2Levy and Collection of Taxes

Art. 14Special Provisions Relating to Villages

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Bluebook

N.Y. Real Property Tax § 1438 (2026).

Text

§ 1438. Collection of taxes by village clerk.

1.At the annual meeting\nof the board of trustees, such board may determine by resolution that\nthe taxes in the village shall be collected by the village clerk instead\nof the treasurer and thereafter, the clerk shall collect taxes until\nsuch resolution is revoked at a subsequent annual meeting.\n 2. In a village in which such a resolution is in effect, the tax roll\nand warrant shall be signed only by the mayor and shall be directed to\nthe clerk, who shall have all the powers and shall perform all the\nduties of the treasurer set forth in this title with respect to the\ncollection of taxes, so far as practicable. If the tax roll is prepared\nin machine readable form only as provided in article fifteen-C of this\nchapter, the mayor shall

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§ 1438. Collection of taxes by village clerk. 1. At the annual meeting\nof the board of trustees, such board may determine by resolution that\nthe taxes in the village shall be collected by the village clerk instead\nof the treasurer and thereafter, the clerk shall collect taxes until\nsuch resolution is revoked at a subsequent annual meeting.\n 2. In a village in which such a resolution is in effect, the tax roll\nand warrant shall be signed only by the mayor and shall be directed to\nthe clerk, who shall have all the powers and shall perform all the\nduties of the treasurer set forth in this title with respect to the\ncollection of taxes, so far as practicable. If the tax roll is prepared\nin machine readable form only as provided in article fifteen-C of this\nchapter, the mayor shall sign and file a separate document attesting to\nhis approval of the tax roll and warrant in lieu of signing the roll.\n 3. Within twenty-four hours after receiving the same, all taxes\ncollected by the clerk shall be paid by him to the village treasurer who\nshall deliver to such clerk a written receipt therefor. Upon the\nexpiration of the time for the collection of taxes, the clerk shall file\nthe roll and warrant in his office with a return in accordance with the\ndirections of the warrant showing the total amount of taxes paid and\neach tax unpaid with the receipt of the village treasurer for all taxes\npaid to him.\n 4. In case of the death or disability of the treasurer, or the village\nclerk when so designated as provided by subdivision one of this section,\nor in case of his refusal to act, the board of trustees at a general\nmeeting, or at a special meeting called for such purpose, may appoint a\ntemporary village tax collector. Such collector shall have all the\npowers and duties of a treasurer or village clerk as provided by this\narticle. The provisions of this subdivision shall apply to villages\nhaving a combined office of village clerk-treasurer.\n