35 - Powers and duties of collector.

§  35. Powers and duties of collector. 1. The collector of taxes shall  be subject to the duties and shall have and possess, and shall  exercise  in  the  manner  and  within the time prescribed by law, all the rights,  powers, authority, and jurisdiction conferred upon  him  by  law.    The  county  clerk,  in  whose  office the collector's undertaking shall have  been filed, shall make an entry thereof in a book to be provided for the  purpose in the same manner as judgments are entered of record; and every  such undertaking, except where the  surety  thereon  is  a  fidelity  or  surety  company  duly  authorized  to  transact business and act as such  surety within this state, shall be a lien on all the real estate held by  the collector or his sureties within the  county  at  the  time  of  the  filing thereof, and shall continue to be such lien, until its condition,  together  with all costs and charges which may accrue by the prosecution  thereof shall be fully satisfied. Upon a settlement in full between  the  county  treasurer  and  the collector, a certificate of payment shall be  executed in duplicate by the county treasurer, one copy to be  delivered  to the collector and one copy to be filed by the county treasurer in the  office  of  the  county  clerk, and said county clerk shall then enter a  satisfaction thereof in the book in which the filing of said undertaking  is entered and opposite said entry of filing. The collector shall within  twenty-four hours after receiving the same deposit and secure  all  sums  of money received and collected by him in the manner provided by section  ten  of  the general municipal law. All tax moneys so deposited shall be  paid to the supervisor at least once in each week or  at  more  frequent  times  as  may  be  specified  by resolution of the town board, provided  however, that after payment to the supervisor  in  full  of  all  moneys  payable  to him pursuant to any warrant for the collection of taxes, the  residue, if any, shall be paid to the county treasurer  not  later  than  the  fifteenth day of each month following the receipt thereof. The town  board may require that such moneys be deposited in an  interest  bearing  account.  The  interest  earned on tax moneys so deposited, collected on  behalf of the county, shall belong to such county unless the legislative  body of such county has, by resolution, authorized the  town  to  credit  all  or  a  percentage of such interest to the general fund of the town.  Upon adoption of such resolution, the clerk of  the  county  legislative  body shall notify, in writing, all town supervisors of the percentage of  interest  the  town  is  authorized  to  credit to its general fund. The  provisions of this subdivision  regarding  the  deposit  of  moneys  and  crediting of interest shall be controlling and shall apply to each town,  notwithstanding  any  inconsistent provisions of any general, special or  local law.    2. The collector of taxes may appoint, and at his pleasure  remove,  a  deputy  who  shall  serve  without  compensation  from  the  town unless  otherwise provided by the town board. Such appointment shall be made  by  an  instrument  in  writing which shall become effective upon the filing  thereof in the office of the town clerk.  Such  deputy  collector  shall  possess  the  powers  and  perform  the duties of the collector of taxes  during the absence or inability to act of the tax collector, or during a  vacancy in the office of collector. The collector shall  be  liable  for  the  faithful  performance  of his duties by a deputy designated by him,  except where such deputy is acting during a vacancy  in  the  office  of  collector.  Whenever  a  vacancy shall occur in the office of collector,  the town board shall require the deputy collector to file in the  office  of  the  clerk  of  the county in which the town is located, an official  undertaking conditioned for the faithful performance of his  duties,  in  such  form,  in  such sum and with such sureties as the town board shall  direct  and  approve.  Such  approval  shall  be  indicated  upon   such  undertaking.  The  town  board may by resolution determine that any suchundertaking or bond shall be executed by a surety company authorized  to  transact business in the state of New York and the expense thereof shall  be a charge against the town.