New York SCT Code § 16

Receivers of taxes
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§ 16. Receivers of taxes. Upon the expiration of the terms of the\nseveral receivers of taxes, there shall be elected in each town of the\ncounty in the manner and at the time prescribed by law for the election\nof town officers a receiver of taxes who shall hold office for the term\nof four years from the first day of December succeeding his election.\n

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