§ 37. Powers and duties of receiver of taxes and assessments. 1. The\nreceiver of taxes and assessments, if the office be elective, shall hold\nno other elective public office. Except as otherwise provided in section\ntwenty-five hundred six of the education law, he shall have and possess\nand exercise in the manner and within the time prescribed by law all the\nrights, powers, authority and jurisdiction possessed and exercised by\nthe town tax collector and the school district collectors in the town of\nwhich he is receiver of taxes and assessments and he shall be subject to\nall of the duties of such officers. Except as otherwise provided in\nsection twenty-five hundred six of the education law, and unless there\nhas been an agreement between the town board and the school board to the\ncontrary, it shall be the duty of such receiver of taxes and assessments\nto receive and collect all state, county, town and school taxes, and all\nassessments that may be levied or assessed in the town, and all fees\nthereon prescribed by law, including all other moneys provided by law to\nbe paid to the town tax collector or school district collectors, except\nthat the town board of a town may by resolution authorize the receiver\nof taxes and assessments to receive taxes for thirty days after the\nfirst day specified in the notice for the payment of such taxes, at a\ncharge of not more than one per centum upon such taxes or without\nadditional charge, and except that the town board of a town may by\nresolution authorize the receiver of taxes and assessments to receive\ntaxes heretofore payable to school district collectors after the\nexpiration of such thirty day period with such fee, not more than five\nper centum upon such taxes, as the town board shall determine and\nspecify in such resolution. Upon the passage of such resolution, the\ntown board shall determine and fix the fee to be collected upon such\ntaxes. Except as otherwise provided by law, the receiver of taxes shall\nreceive and collect all water rates, sewer rentals, permit fees and\nother fees and charges payable to said town. Except as otherwise\nprovided by this section, all fees, interest or penalties collected by\nhim upon any tax or assessment heretofore payable to the town tax\ncollector, or school district collectors, shall belong to the town.\nExcept as otherwise permitted by section fifteen hundred eighty-eight of\nthe real property tax law, such receiver shall enter daily in a suitable\nbook or books a record of all moneys received by him and such book or\nbooks shall be public records and shall be open during office hours to\npublic inspection. Within twenty-four hours after receiving the same, he\nshall deposit and secure all sums of money received and collected by him\nto the credit of the supervisor in or with a bank or trust company\ndesignated by the town board and notify the supervisor thereof, except\nthat all school district moneys collected shall be deposited to the\ncredit of the school district in such bank or banks as may be designated\nfrom time to time by the boards of education or trustees of the school\ndistricts, and except that after payment to the supervisor in full of\nall moneys payable to him pursuant to any warrant for the collection of\ntaxes, the residue, if any, shall be deposited to the credit of the\nreceiver of taxes and assessments, in such banks or trust companies as\nhave been designated by the town board in the type of account specified\nby such board and such moneys shall be paid to the county treasurer not\nlater than the fifteenth day of each month following the receipt\nthereof, and upon expiration of such warrant the receiver shall comply\nwith the provisions of section nine hundred forty of the real property\ntax law. In lieu of the aforesaid immediate deposit of school district\nmoneys to the credit of the school districts, the receiver of taxes and\nassessments may deposit such school district moneys to his own credit as\nrec
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