New York SCT Code § 27

Extension of time for collection
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§ 27. Extension of time for collection. The county treasurer upon\napplication of any receiver of taxes or upon his own motion, may extend\nthe time for the collection of taxes and assessments and the return of\nunpaid taxes and assessments in any town to a day not later than August\nfirst following, and upon such extension the receiver shall pay over all\nmoneys collected by him, and his undertaking and the liability of the\nsureties thereon shall not be affected or diminished by any such\nextension. The receiver shall, within five days after written request of\nthe county treasurer, render to the latter a report of the moneys\ncollected and paid over to the date of such report with all necessary\nvouchers and statements supporting the same, and upon failure of the\nreceiver to render such report within ten days after such request the\ncounty treasurer may recall the warrant of such receiver and resort to\nthe remedies provided by the tax law for cases where the collector fails\nto pay over moneys collected by him, and the subsequent proceedings\nprovided by the tax law shall be pursued by the officers charged\ntherewith.\n

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