§ 578. County assistance under cooperative agreements. 1. The
legislative bodies of the counties and the governing boards of the
cities, towns, villages and school districts or appropriate officers
thereof authorized by such legislative body or governing board, as the
case may be, shall have power to enter into contracts with each other
for data processing and other mechanical assistance in the preparation
of assessment rolls, tax rolls, tax bills and other assessment and
property tax records and for supplies of field books, assessment rolls
and other assessment and property tax forms.

2. (a) The legislative body of a county and the governing body of any
city, town, village or school district therein shall have the power to
enter into contracts with each other for the collection of taxes by the
county treasurer. Such an agreement may either authorize the county
treasurer to collect taxes jointly and concurrently with the tax
collecting officer of such city, town, village or school district, or
may delegate to the county treasurer the sole and exclusive authority to
collect taxes for such city, town, village or school district. Such an
agreement shall be considered a municipal cooperation agreement for
purposes of article five-G of the general municipal law and shall be
subject to all provisions thereof. Any such agreement shall be approved
by both the city, town, village or school district and the county, by a
majority vote of the voting strength of each governing body.

(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.