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The collector or Receiver of Taxes is given the tax roll from which the property owners are billed for Town, County and special district taxes. The taxes collected are turned over to the proper agencies.

School taxes are ordinarily levied separately, using a duplicate copy of the assessment roll provided for the school board. A Receiver of Taxes in a Town of the first class collect school taxes unless there has been an agreement with the school board to the contrary.

Refer to Sections 35, 36 and 37 of the Town Law for general powers and duties of town officials responsible for collecting taxes.