§ 36 — Collection of taxes by town clerk

New York § 36

• Jurisdiction: New York
• Law TWN: Town
• Art. 3: Town Officers, Powers, Duties and Compensation

Text

§ 36. Collection of taxes by town clerk. 1. In any town of the second\nclass in which the office of tax collector or receiver of taxes exists,\nthe town board thereof may by resolution duly adopted at least one\nhundred fifty days prior to any biennial town election, determine that\nsaid office be abolished, same to take effect at the expiration of the\nterm of office to which the incumbent was elected or appointed; and no\nsuch tax collector or town receiver of taxes shall be elected at any\nbiennial town election held not less than one hundred fifty days\nthereafter. Upon the expiration of the term of office of such tax\ncollector or town receiver of taxes as provided herein, he shall\nsurrender and deliver to the town clerk of said town all assessment\nrolls, books, papers, writings and all other documents and property in\nhis possession as such officer. In all towns where the office of tax\ncollector or receiver of taxes has been abolished, it shall be the duty\nof such town clerk to collect and receive all state, county and town\ntaxes and assessments that may be levied in such town and the town clerk\nshall have all the powers and be subject to all the duties of a\ncollector with respect to the collection of such taxes, the deposit of\nreceipts and the return of unpaid taxes, as provided by subdivision one\nof section thirty-five of this chapter.\n 2. The board of supervisors of the county in which such town is\nsituate shall issue its warrant to such clerk for the collection of\ntaxes in such town, in the same manner as warrants are issued to\ncollectors, and all other warrants or authorizations for the collection\nof taxes, assessments or other moneys upon the taxable property of said\ntown.\n