NY A06823

Replaces requirement for written agreement between town board and school board with a new requirement that the school board must advise the town's receiver of taxes in writing by certified mail by February 1st each year if it collects its own taxes.

Updates pronouns throughout the statute from "he" to "he OR SHE" to reflect gender-neutral language for the receiver of taxes and assessments position.

Maintains the receiver's authority to collect all state, county, town, and school taxes, assessments, fees, water rates, sewer rentals, and other charges payable to the town.

Preserves existing provisions regarding deposit of tax moneys within 24 hours, monthly payment to county treasurer by the 15th, and allocation of interest earned on deposits to the appropriate taxing entity.