N.Y. TWN Law § 38

§ 38. Certain offices abolished. 1. Except as otherwise provided by\nsection twenty-five hundred six of the education law, in towns of the\nfirst class the offices of collector and of school district collector\nare abolished from and after the beginning of the term of office of the\nfirst receiver of taxes and assessments under this chapter, and no such\ncollector or school district collector shall be chosen at any time to\nsucceed the collectors in office when the term of such receiver begins.\nUpon the taking of office by the first receiver of taxes and assessments\nas provided herein, the town tax collector and each school district\ncollector shall surrender and deliver to such receiver all tax warrants,\nassessment rolls, books, papers, writings and all other documents in his\npossession as such officer. All provisions of law applicable to town tax\ncollectors or school district collectors, not inconsistent with the\nprovisions of this article, are hereby made applicable to such receiver\nand such receiver shall continue to collect all fees and penalties which\nsuch collectors, or either of them, would collect were it not for the\nprovisions of this article.\n 2. Notwithstanding the provisions of section thirty-seven of this\nchapter, the town board of any town of the first class may enter into\nagreement with one or more school boards for the collection of school\ntaxes within such town, in which event a school district collector or\ncollectors shall be appointed in the manner, and with all the powers and\nduties, prescribed by section twenty-one hundred thirty of the education\nlaw.\n