§ 38. Certain offices abolished. 1. Except as otherwise provided by
section twenty-five hundred six of the education law, in towns of the
first class the offices of collector and of school district collector
are abolished from and after the beginning of the term of office of the
first receiver of taxes and assessments under this chapter, and no such
collector or school district collector shall be chosen at any time to
succeed the collectors in office when the term of such receiver begins.
Upon the taking of office by the first receiver of taxes and assessments
as provided herein, the town tax collector and each school district
collector shall surrender and deliver to such receiver all tax warrants,
assessment rolls, books, papers, writings and all other documents in his
possession as such officer. All provisions of law applicable to town tax
collectors or school district collectors, not inconsistent with the
provisions of this article, are hereby made applicable to such receiver
and such receiver shall continue to collect all fees and penalties which
such collectors, or either of them, would collect were it not for the
provisions of this article.

2. Notwithstanding the provisions of section thirty-seven of this
chapter, the town board of any town of the first class may enter into
agreement with one or more school boards for the collection of school
taxes within such town, in which event a school district collector or
collectors shall be appointed in the manner, and with all the powers and
duties, prescribed by section twenty-one hundred thirty of the education
law.