S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7921
 
                             I N  S E N A T E
 
                               March 9, 2018
                                ___________
 
 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 SEPTEMBER FIRST OF
 EACH  YEAR  PRIOR  TO  COLLECTING 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
 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,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD09378-04-8

 S. 7921                             2
 
 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,
 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-

 S. 7921                             3
 
 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.
   § 2. This act shall take effect immediately.