N.Y. EDN Law § 2506

§ 2506. Collector. 1. The board of education shall appoint a school\ndistrict tax collector who shall hold office during the pleasure of the\nboard. The board may appoint the city school district treasurer to the\noffice of city school district tax collector. Such collector shall\nreceive a fixed compensation in lieu of all fees to which a school\ndistrict collector might be entitled, under the provisions of this\nchapter. Such collector shall turn over to the city school district\ntreasurer all moneys collected by him within five days of the day of\ntheir receipt. In the event that all school district taxes are collected\nunder an agreement or agreements made pursuant to subdivision two of\nthis section, no school district tax collector shall thereafter be\nappointed while all school district taxes are so collected.\n 2. a. The board of education and the governing board or body of a city\nin which the city school district is located, in whole or in part, may\nenter into an agreement for the collection of (1) all taxes on real\nestate levied by the board of education, or (2) such taxes only as are\nlevied by the board of education on real estate within the city. In the\nabsence of any agreement with a city providing for the collection of all\ncity school district taxes on real estate, the board of education and\nthe town board of any town containing a portion of the city school\ndistrict may enter into an agreement for the collection of taxes levied\nby the board of education on real estate within such town. Any such\nagreement shall state the consideration payable to such city or town for\nsuch service and the time and manner of such payment. No such agreement\nshall be entered into for a period in excess of five years.\n b. For the duration of any such agreement, the official charged by law\nwith the collection of taxes levied by or for the city or town, as the\ncase may be, and any successor in office, shall be and become exofficio\nthe school district tax collector for all taxes levied on real estate\nlocated within the area covered by such agreement. All provisions of law\napplicable to a city school district tax collector, appointed pursuant\nto subdivision one of this section, shall apply to and govern such\nofficial in the collection of such school taxes, including, but not\nlimited to, the provisions of section twenty-five hundred twenty-seven,\nexcept that such official shall not be entitled to receive any\ncompensation for his services from the city school district.\n c. All notices, statements and receipts given by such official in the\ncollection of such school taxes shall include a statement that such\nofficial is acting as collector of such school taxes by virtue of an\nagreement between the city or town, as the case may be, and the city\nschool district, entered into for the sole purpose of eliminating the\nexpense of duplicate tax collection agencies.\n d. In the absence of an agreement or agreements providing for the\ncollection of all city school district taxes levied on real estate as\nauthorized by this subdivision, a school district tax collector\nappointed pursuant to subdivision one of this section shall collect such\nschool taxes as are not collected under the terms of such agreement or\nagreements.\n 3. This section shall not apply to the city school district of the\ncity of Long Beach.\n