S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1176
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2019
                                ___________
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06540-01-9

 S. 1176                             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. 1176                             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.
   § 2. This act shall take effect immediately.