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This entry was published on 2014-09-22
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SECTION 2506
Collector
Education (EDN) CHAPTER 16, TITLE 2, ARTICLE 51
§ 2506. Collector. 1. The board of education shall appoint a school
district tax collector who shall hold office during the pleasure of the
board. The board may appoint the city school district treasurer to the
office of city school district tax collector. Such collector shall
receive a fixed compensation in lieu of all fees to which a school
district collector might be entitled, under the provisions of this
chapter. Such collector shall turn over to the city school district
treasurer all moneys collected by him within five days of the day of
their receipt. In the event that all school district taxes are collected
under an agreement or agreements made pursuant to subdivision two of
this section, no school district tax collector shall thereafter be
appointed while all school district taxes are so collected.

2. a. The board of education and the governing board or body of a city
in which the city school district is located, in whole or in part, may
enter into an agreement for the collection of (1) all taxes on real
estate levied by the board of education, or (2) such taxes only as are
levied by the board of education on real estate within the city. In the
absence of any agreement with a city providing for the collection of all
city school district taxes on real estate, the board of education and
the town board of any town containing a portion of the city school
district may enter into an agreement for the collection of taxes levied
by the board of education on real estate within such town. Any such
agreement shall state the consideration payable to such city or town for
such service and the time and manner of such payment. No such agreement
shall be entered into for a period in excess of five years.

b. For the duration of any such agreement, the official charged by law
with the collection of taxes levied by or for the city or town, as the
case may be, and any successor in office, shall be and become exofficio
the school district tax collector for all taxes levied on real estate
located within the area covered by such agreement. All provisions of law
applicable to a city school district tax collector, appointed pursuant
to subdivision one of this section, shall apply to and govern such
official in the collection of such school taxes, including, but not
limited to, the provisions of section twenty-five hundred twenty-seven,
except that such official shall not be entitled to receive any
compensation for his services from the city school district.

c. All notices, statements and receipts given by such official in the
collection of such school taxes shall include a statement that such
official is acting as collector of such school taxes by virtue of an
agreement between the city or town, as the case may be, and the city
school district, entered into for the sole purpose of eliminating the
expense of duplicate tax collection agencies.

d. In the absence of an agreement or agreements providing for the
collection of all city school district taxes levied on real estate as
authorized by this subdivision, a school district tax collector
appointed pursuant to subdivision one of this section shall collect such
school taxes as are not collected under the terms of such agreement or
agreements.

3. This section shall not apply to the city school district of the
city of Long Beach.