Mark White

Tax Collector

The collector or receiver of taxes is given the tax roll which he bills the property owners. Town and county taxes are collected by him and turned over to the Town Supervisor. (School taxes are ordinarily levied separately from a duplicate assessment roll provided for the school board. A different receiver of taxes collects school taxes.)

The collector is responsible for collection of all state, county, and town taxes on property in the town and is personally liable for all money in his possession. Within twenty four hours after receiving any money he is to deposit such in a bank designated by the town board. This money is paid to the supervisor at regular intervals.

Before December 31 of each year a warrant of the board of county legislators is attached to the tax roll for a town requiring the collector to collect such taxes before May 1. Any payment postmarked before the warrant ends is timely. The money from town taxes is turned over to the supervisor and the money in county taxes is paid to the county treasurer.

After receiving the warrant for collection of taxes, the collector must publish a notice once a week for two consecutive weeks in the official newspaper stating where he will receive taxes and showing the interest rates for late payment. A copy of this published notice must also be posted on the town clerk's bulletin board.

A tax statement must be mailed to each property owner showing the tax, the period covered, when and where it can be paid, and the name of the collector.

These bills also include the penalties that are due when paid in February, March, and April. Also, each owner has the option to pay by the installment method. If they choose this option, the first installment only is paid to the tax collector with the final three payable to the County Treasurer.

At the end of the collection period on April 30th, the collector must submit a statement of proof and balance to the Clinton County Treasurer. After a balancing is done by the county, a certificate is then submitted to the collector closing his books for the year.

The county treasurer issues a certificate when the collector has satisfied all his accounts.