New York Laws
Title 4 - Miscellaneous Provisions
578 - County Assistance Under Cooperative Agreements.

(b) An agreement that authorizes the county treasurer to collect taxes
jointly and concurrently with the tax collecting officer of such city,
town, village or school district shall have no effect upon the tenure,
powers or duties of the incumbent tax collecting officer, except that
the county treasurer shall also be considered a tax collecting officer
of the city, town, village or school district, with all the powers and
duties thereof. In no case shall such an agreement be construed to
empower the tax collecting officer of a city, town, village or school
district to collect taxes that have been returned to the county
treasurer as unpaid.
(c) An agreement that delegates to the county treasurer the sole and
exclusive authority to collect taxes for such city, town, village or
school district shall have the effect of making the county treasurer the
sole tax collecting officer of such city, town, village or school
district, and of abolishing the separate office of tax collecting
officer in such city, town, village or school district, for as long as
the agreement shall be in effect. Provided, however, that if the office
to be abolished is elective, the agreement shall be submitted for the
approval of the electors of the contracting city, town or village in the
manner provided by section twenty-three of the municipal home rule law.
Provided further, that such an agreement shall not take effect during
the term of an incumbent tax collecting officer, unless the office
should become vacant prior to the expiration of such term. Upon the
termination of such an agreement, the office of tax collecting officer
shall be deemed reestablished as an appointive office of the city, town,
village or school district, unless such office has been abolished or its
functions transferred to another officer pursuant to law.