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N.Y. SCT Law § 21

This is the official text of N.Y. SCT Law § 21, part of New York’s SCT Law — part of the compiled statutory law of New York, published by the state as "SCT Law." Browse the sections below, each linked to its official government source.

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Duties of receivers of taxes

Official statutory text

§ 21. Duties of receivers of taxes. It shall be the duty of the\nreceiver of taxes in each town safely to keep the tax and assessment\nroll and warrant delivered to him by the board of supervisors until its\nreturn to the county treasurer as herein provided; and to collect all\ntaxes and assessments levied in the town thereon, and upon any warrants\nfor that purpose to him directed and delivered, and to perform all other\nduties imposed by law, and to that end he shall attend at his office and\nat such other places at such times and at such hours as the town board\nshall direct; and for the necessary expenses of such attendance at\nplaces other than his office when directed by the town board, the\nreceiver of taxes shall be reimbursed by the town upon bills to be\naudited and paid as are other town charges.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.