New York Laws
Title 2 - Levy and Collection of Taxes
1433 - Certification and Collection of Taxes in Certain Counties.

§ 1433. Certification and collection of taxes in certain counties. All
village taxes and assessments which have been or shall have been imposed
in any such village shall be certified to said receiver of taxes by the
treasurer of the village and shall be collected by the receiver of
taxes, and any cancellations thereof by the proper authorities in
accordance with law shall immediately upon any such cancellation be
certified to said receiver of taxes, and all such village taxes
remaining unpaid and uncancelled shall be collected by the said receiver
of taxes and deposited and a report made thereon to the village
treasurer and whenever required to the village board, as set forth in
section fourteen hundred thirty-one for the collection of current taxes.
In case that all taxes and assessments which shall have accrued and been
imposed in such village the said receiver of taxes is hereby authorized,
directed and empowered to collect such taxes as hereinbefore provided,
with interest and penalties, pursuant to the provisions of the law under
which such taxes and assessments accrued or were imposed, and in the
manner provided by law applicable to village collectors or receivers and
to village treasurers to collect such taxes or assessments at the time
of their imposition.