§ 37 — Powers and duties of receiver of taxes and assessments

§ 37. Powers and duties of receiver of taxes and assessments. 1. The\nreceiver of taxes and assessments, if the office be elective, shall hold\nno other elective public office. Except as otherwise provided in section\ntwenty-five hundred six of the education law, he shall have and possess\nand exercise in the manner and within the time prescribed by law all the\nrights, powers, authority and jurisdiction possessed and exercised by\nthe town tax collector and the school district collectors in the town of\nwhich he is receiver of taxes and assessments and he shall be subject to\nall of the duties of such officers. Except as otherwise provided in\nsection twenty-five hundred six of the education law, and unless there\nhas been an agreement between the town board and the school board to the\ncontrary, it shall be the duty of such receiver of taxes and assessments\nto receive and collect all state, county, town and school taxes, and all\nassessments that may be levied or assessed in the town, and all fees\nthereon prescribed by law, including all other moneys provided by law to\nbe paid to the town tax collector or school district collectors, except\nthat the town board of a town may by resolution authorize the receiver\nof taxes and assessments to receive taxes for thirty days after the\nfirst day specified in the notice for the payment of such taxes, at a\ncharge of not more than one per centum upon such taxes or without\nadditional charge, and except that the town board of a town may by\nresolution authorize the receiver of taxes and assessments to receive\ntaxes heretofore payable to school district collectors after the\nexpiration of such thirty day period with such fee, not more than five\nper centum upon such taxes, as the town board shall determine and\nspecify in such resolution. Upon the passage of such resolution, the\ntown board shall determine and fix the fee to be collected upon such\ntaxes. Except as otherwise provided by law, the receiver of taxes shall\nreceive and collect all water rates, sewer rentals, permit fees and\nother fees and charges payable to said town. Except as otherwise\nprovided by this section, all fees, interest or penalties collected by\nhim upon any tax or assessment heretofore payable to the town tax\ncollector, or school district collectors, shall belong to the town.\nExcept as otherwise permitted by section fifteen hundred eighty-eight of\nthe real property tax law, such receiver shall enter daily in a suitable\nbook or books a record of all moneys received by him and such book or\nbooks shall be public records and shall be open during office hours to\npublic inspection. Within twenty-four hours after receiving the same, he\nshall deposit and secure all sums of money received and collected by him\nto the credit of the supervisor in or with a bank or trust company\ndesignated by the town board and notify the supervisor thereof, except\nthat all school district moneys collected shall be deposited to the\ncredit of the school district in such bank or banks as may be designated\nfrom time to time by the boards of education or trustees of the school\ndistricts, and except that after payment to the supervisor in full of\nall moneys payable to him pursuant to any warrant for the collection of\ntaxes, the residue, if any, shall be deposited to the credit of the\nreceiver of taxes and assessments, in such banks or trust companies as\nhave been designated by the town board in the type of account specified\nby such board and such moneys shall be paid to the county treasurer not\nlater than the fifteenth day of each month following the receipt\nthereof, and upon expiration of such warrant the receiver shall comply\nwith the provisions of section nine hundred forty of the real property\ntax law. In lieu of the aforesaid immediate deposit of school district\nmoneys to the credit of the school districts, the receiver of taxes and\nassessments may deposit such school district moneys to his own credit as\nreceiver of taxes and assessments in the same account or accounts which\nhe uses for depositing and disbursing county tax moneys; provided that,\nwithin five days after so depositing such school district moneys, he\nshall make appropriate distribution thereof by depositing appropriate\nsums to the credit of the school district as hereinbefore provided.\nNotwithstanding the foregoing provisions of this section, the town\nboard, by resolution, may direct the receiver of taxes and assessments\nto deposit and secure in the manner provided by section ten of the\ngeneral municipal law, in his name as receiver of taxes and assessments,\nwithin twenty-four hours after receipt thereof, all moneys collected by\nhim which are due to the supervisor. All such moneys so deposited shall\nbe paid to the supervisor at such times as may be specified in such\nresolution, but in no event later than the fifteenth day of each month\nfollowing the receipt thereof. The town board may require that any\nmoneys deposited to the credit of the receiver pursuant to this\nsubdivision be deposited in an interest bearing account. The interest\nearned on tax moneys so deposited, collected on behalf of the state,\ncounty, any school district or special district, shall belong to the\ntaxing entity for which such moneys were collected unless such entity\nhas, by statute in the case of the state or otherwise by resolution,\nauthorized the town to credit all or a percentage of such interest to\nthe general fund of the town. Upon the adoption of such statute or\nresolution, the taxing entity shall notify, in writing, all town\nsupervisors of the percentage of interest the town is authorized to\ncredit to its general fund. The provisions of this subdivision regarding\nthe deposit of moneys and crediting of interest shall be controlling and\nshall apply to each town, notwithstanding any inconsistent provisions of\nany general, special or local law.\n 2. If any school district shall include territory in a town or towns\nof the first class as well as territory in a town of the second class,\nor in two or more towns of the first class, the board of education or\ntrustees or trustee of such school district shall divide the tax roll of\nsuch school district so as to set forth separately that portion of the\ndistrict contained in each town of the first class and such board of\neducation, trustees or trustee shall deliver to each receiver of taxes\nsuch proper portion of the tax roll and a warrant for the collection of\nthe taxes levied thereon. The school district collector of such school\ndistrict shall collect the taxes levied upon that portion of the\ndistrict contained in a town of the second class.\n