§ 1438. Collection of taxes by village clerk. 1. At the annual meeting
of the board of trustees, such board may determine by resolution that
the taxes in the village shall be collected by the village clerk instead
of the treasurer and thereafter, the clerk shall collect taxes until
such resolution is revoked at a subsequent annual meeting.

2. In a village in which such a resolution is in effect, the tax roll
and warrant shall be signed only by the mayor and shall be directed to
the clerk, who shall have all the powers and shall perform all the
duties of the treasurer set forth in this title with respect to the
collection of taxes, so far as practicable. If the tax roll is prepared
in machine readable form only as provided in article fifteen-C of this
chapter, the mayor shall sign and file a separate document attesting to
his approval of the tax roll and warrant in lieu of signing the roll.

3. Within twenty-four hours after receiving the same, all taxes
collected by the clerk shall be paid by him to the village treasurer who
shall deliver to such clerk a written receipt therefor. Upon the
expiration of the time for the collection of taxes, the clerk shall file
the roll and warrant in his office with a return in accordance with the
directions of the warrant showing the total amount of taxes paid and
each tax unpaid with the receipt of the village treasurer for all taxes
paid to him.

4. In case of the death or disability of the treasurer, or the village
clerk when so designated as provided by subdivision one of this section,
or in case of his refusal to act, the board of trustees at a general
meeting, or at a special meeting called for such purpose, may appoint a
temporary village tax collector. Such collector shall have all the
powers and duties of a treasurer or village clerk as provided by this
article. The provisions of this subdivision shall apply to villages
having a combined office of village clerk-treasurer.