New York Laws
Article 3 - Town Officers, Powers, Duties and Compensation
35 - Powers and Duties of Collector.

§ 35. Powers and duties of collector. 1. The collector of taxes shall
be subject to the duties and shall have and possess, and shall exercise
in the manner and within the time prescribed by law, all the rights,
powers, authority, and jurisdiction conferred upon him by law. The
county clerk, in whose office the collector's undertaking shall have
been filed, shall make an entry thereof in a book to be provided for the
purpose in the same manner as judgments are entered of record; and every
such undertaking, except where the surety thereon is a fidelity or
surety company duly authorized to transact business and act as such
surety within this state, shall be a lien on all the real estate held by
the collector or his sureties within the county at the time of the
filing thereof, and shall continue to be such lien, until its condition,
together with all costs and charges which may accrue by the prosecution
thereof shall be fully satisfied. Upon a settlement in full between the
county treasurer and the collector, a certificate of payment shall be
executed in duplicate by the county treasurer, one copy to be delivered
to the collector and one copy to be filed by the county treasurer in the
office of the county clerk, and said county clerk shall then enter a
satisfaction thereof in the book in which the filing of said undertaking
is entered and opposite said entry of filing. The collector shall within
twenty-four hours after receiving the same deposit and secure all sums
of money received and collected by him in the manner provided by section
ten of the general municipal law. All tax moneys so deposited shall be
paid to the supervisor at least once in each week or at more frequent
times as may be specified by resolution of the town board, provided
however, that after payment to the supervisor in full of all moneys
payable to him pursuant to any warrant for the collection of taxes, the
residue, if any, shall be paid to the county treasurer not later than
the fifteenth day of each month following the receipt thereof. The town
board may require that such moneys be deposited in an interest bearing
account. The interest earned on tax moneys so deposited, collected on
behalf of the county, shall belong to such county unless the legislative
body of such county has, by resolution, authorized the town to credit
all or a percentage of such interest to the general fund of the town.
Upon adoption of such resolution, the clerk of the county legislative
body shall notify, in writing, all town supervisors of the percentage of
interest the town is authorized to credit to its general fund. The
provisions of this subdivision regarding the deposit of moneys and
crediting of interest shall be controlling and shall apply to each town,
notwithstanding any inconsistent provisions of any general, special or
local law.

2. The collector of taxes may appoint, and at his pleasure remove, a
deputy who shall serve without compensation from the town unless
otherwise provided by the town board. Such appointment shall be made by
an instrument in writing which shall become effective upon the filing
thereof in the office of the town clerk. Such deputy collector shall
possess the powers and perform the duties of the collector of taxes
during the absence or inability to act of the tax collector, or during a
vacancy in the office of collector. The collector shall be liable for
the faithful performance of his duties by a deputy designated by him,
except where such deputy is acting during a vacancy in the office of
collector. Whenever a vacancy shall occur in the office of collector,
the town board shall require the deputy collector to file in the office
of the clerk of the county in which the town is located, an official
undertaking conditioned for the faithful performance of his duties, in
such form, in such sum and with such sureties as the town board shall
direct and approve. Such approval shall be indicated upon such
undertaking. The town board may by resolution determine that any such

undertaking or bond shall be executed by a surety company authorized to
transact business in the state of New York and the expense thereof shall
be a charge against the town.