S T A T E   O F   N E W   Y O R K
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                                  4737

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 13, 2015
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the town law, in relation to the powers  and  duties  of
  the receiver of taxes and assessments

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 1 of section 37 of the town law, as amended  by
chapter 708 of the laws of 1992, is amended to read as follows:
  1.  The  receiver of taxes and assessments, if the office be elective,
shall hold no other elective public office. Except as otherwise provided
in section twenty-five hundred six of the education law, he OR SHE shall
have and possess  and  exercise  in  the  manner  and  within  the  time
prescribed  by  law  all  the rights, powers, authority and jurisdiction
possessed and exercised  by  the  town  tax  collector  and  the  school
district  collectors in the town of which he OR SHE is receiver of taxes
and assessments and he OR SHE shall be subject to all of the  duties  of
such  officers.  Except  as  otherwise  provided  in section twenty-five
hundred six of the education law, and unless [there has been  an  agree-
ment  between  the town board and the school board to the contrary,] THE
SCHOOL BOARD ADVISES THE TOWN'S RECEIVER OF TAXES IN WRITING  BY  CERTI-
FIED  MAIL, RETURN RECEIPT REQUESTED, BY NO LATER THAN FEBRUARY FIRST OF
EACH YEAR THAT IT COLLECTS ITS OWN TAXES, it shall be the duty  of  such
receiver  of  taxes  and  assessments  to receive and collect all state,
county, town and school taxes, and all assessments that may be levied or
assessed in the town, and all fees thereon prescribed by law,  including
all other moneys provided by law to be paid to the town tax collector or
school  district collectors, except that the town board of a town may by
resolution authorize the receiver of taxes and  assessments  to  receive
taxes  for  thirty  days after the first day specified in the notice for
the payment of such taxes, at a charge of not more than one  per  centum
upon  such  taxes or without additional charge, and except that the town

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09803-01-5
              

S. 4737                             2

board of a town may by resolution authorize the receiver  of  taxes  and
assessments  to  receive  taxes  heretofore  payable  to school district
collectors after the expiration of such thirty day period with such fee,
not  more  than five per centum upon such taxes, as the town board shall
determine and specify in such  resolution.  Upon  the  passage  of  such
resolution,  the  town  board  shall  determine  and  fix  the fee to be
collected upon such taxes. Except as  otherwise  provided  by  law,  the
receiver  of  taxes  shall  receive  and  collect all water rates, sewer
rentals, permit fees and other fees and charges payable  to  said  town.
Except  as  otherwise  provided  by  this section, all fees, interest or
penalties collected by him OR HER upon any tax or assessment  heretofore
payable  to the town tax collector, or school district collectors, shall
belong to the town. Except as otherwise  permitted  by  section  fifteen
hundred  eighty-eight  of the real property tax law, such receiver shall
enter daily in a suitable book or books a record of all moneys  received
by  him  OR HER and such book or books shall be public records and shall
be open during office hours to  public  inspection.  Within  twenty-four
hours  after  receiving the same, he OR SHE shall deposit and secure all
sums of money received and collected by him OR HER to the credit of  the
supervisor  in  or  with  a bank or trust company designated by the town
board and notify the supervisor thereof, except that all school district
moneys collected shall be deposited to the credit of the school district
in such bank or banks as may be designated from  time  to  time  by  the
boards of education or trustees of the school districts, and except that
after  payment to the supervisor in full of all moneys payable to him OR
HER pursuant to any warrant for the collection of taxes, the residue, if
any, shall be deposited to the credit  of  the  receiver  of  taxes  and
assessments, in such banks or trust companies as have been designated by
the  town  board in the type of account specified by such board and such
moneys shall be  paid  to  the  county  treasurer  not  later  than  the
fifteenth  day  of  each  month  following the receipt thereof, and upon
expiration of such warrant the receiver shall comply with the provisions
of section nine hundred forty of the real property tax law. In  lieu  of
the  aforesaid immediate deposit of school district moneys to the credit
of the school districts, the  receiver  of  taxes  and  assessments  may
deposit such school district moneys to his OR HER own credit as receiver
of taxes and assessments in the same account or accounts which he OR SHE
uses  for  depositing  and  disbursing county tax moneys; provided that,
within five days after so depositing such school district moneys, he  OR
SHE  shall make appropriate distribution thereof by depositing appropri-
ate sums to the credit of the school district as hereinbefore  provided.
Notwithstanding  the  foregoing  provisions  of  this  section, the town
board, by resolution, may direct the receiver of taxes  and  assessments
to  deposit  and  secure  in  the  manner provided by section ten of the
general municipal law, in his OR HER  name  as  receiver  of  taxes  and
assessments,  within twenty-four hours after receipt thereof, all moneys
collected by him OR HER which are due to the supervisor. All such moneys
so deposited shall be paid to the supervisor at such  times  as  may  be
specified  in  such resolution, but in no event later than the fifteenth
day of each month following the receipt  thereof.  The  town  board  may
require that any moneys deposited to the credit of the receiver pursuant
to  this  subdivision  be  deposited in an interest bearing account. The
interest earned on tax moneys so deposited, collected on behalf  of  the
state,  county, any school district or special district, shall belong to
the taxing entity for which such moneys were collected unless such enti-
ty has, by statute in the case of the state or otherwise by  resolution,

S. 4737                             3

authorized  the  town  to credit all or a percentage of such interest to
the general fund of the town. Upon  the  adoption  of  such  statute  or
resolution,  the taxing entity shall notify, in writing, all town super-
visors 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.
  S 2. This act shall take effect immediately.