1333 - Duties of the Tax Collector

Policy: Duties of the Tax Collector	Policy Number: 1333
Date of Original Policy: 07/10/2002	Date Revision Adopted: 02/03/2021
Reviewed by Policy Committee: 01/13/2021	Date of Next Review: 10/15/2023
Replacement of Policy Number:

The Tax Collector is appointed by the Board of Education annually and shall be covered by a bond. The District Tax Collector shall be responsible for the following duties:  

a)    Prepares and mails tax notices

b)    Uses suitable printed tax receipt forms as prescribed by the State of Tax Commission

c)    Collects taxes in the amount of the warrant, upon the issuance of the tax warrant by the Board of Education and penalty fees in accordance with the terms of such warrant

d)    Turns over daily, to the School District Treasurer, all monies collected by virtue of any tax list and warrant issued and all monies shall be deposited

e)    Submits a report, certified by him/her to the Board of Education, showing the amount of taxes and fees collected along with the unpaid total.  The combination of taxes collected and the uncollected shall equal the amount of the warrant

f)    Turns over to the County Treasurer prior to November 15th, a list of all unpaid taxes

g)    Carries out such other duties of the position as prescribed in Education Law, Real Property Tax Law, or as established by the Regulations of the

Commissioner of Education
Education Law Section 2126, 2130 and 2506        
                        Real Property Tax Law Section 922,
                        924, 1322, 1330 and 1