New York Laws
Title 2 - Levy and Collection of Taxes
1436 - Return of Unpaid Taxes.

(b) If action to enforce collection is to be initiated pursuant to
title three of this article, the account and certificate described in
subdivision three of this section shall be delivered to the village
treasurer who shall continue to collect these taxes and enter such
collections in the account until commencement of action to enforce
collection.

Structure New York Laws