36 - Collection of taxes by town clerk.

§  36. Collection of taxes by town clerk. 1. In any town of the second  class in which the office of tax collector or receiver of taxes  exists,  the  town  board  thereof  may  by  resolution duly adopted at least one  hundred fifty days prior to any biennial town election,  determine  that  said  office  be abolished, same to take effect at the expiration of the  term of office to which the incumbent was elected or appointed;  and  no  such  tax  collector  or  town receiver of taxes shall be elected at any  biennial town election  held  not  less  than  one  hundred  fifty  days  thereafter.  Upon  the  expiration  of  the  term  of office of such tax  collector or town  receiver  of  taxes  as  provided  herein,  he  shall  surrender  and  deliver  to  the  town clerk of said town all assessment  rolls, books, papers, writings and all other documents and  property  in  his  possession  as  such  officer. In all towns where the office of tax  collector or receiver of taxes has been abolished, it shall be the  duty  of  such  town  clerk  to collect and receive all state, county and town  taxes and assessments that may be levied in such town and the town clerk  shall have all the powers  and  be  subject  to  all  the  duties  of  a  collector  with  respect to the collection of such taxes, the deposit of  receipts and the return of unpaid taxes, as provided by subdivision  one  of section thirty-five of this chapter.    2.  The  board  of  supervisors  of  the  county in which such town is  situate shall issue its warrant to such  clerk  for  the  collection  of  taxes  in  such  town,  in  the  same  manner  as warrants are issued to  collectors, and all other warrants or authorizations for the  collection  of  taxes, assessments or other moneys upon the taxable property of said  town.