Can the Town of Riverhead, in Suffolk County, eliminate its elected receiver of taxes position?

Plain-English summary

Riverhead is a second-class town in Suffolk County. Under Town Law § 20(1)(b), second-class towns normally have an elected position of "collector." But the Suffolk County Tax Act of 1920 (L. 1920, ch. 311) abolished the collector role in Suffolk County towns and replaced it with the elected office of "receiver of taxes." So Riverhead currently had a receiver of taxes. The town attorney asked whether the town board could abolish that elected position under Town Law § 36(1) (which says a second-class town's board can, by resolution, abolish the office of tax collector or receiver of taxes and transfer the functions to the town clerk).

The hangup was whether the Suffolk County Tax Act, which had created the receiver position in Suffolk towns, foreclosed the Town Law § 36(1) abolition authority. The AG concluded it did not.

Two reasons. First, the Suffolk County Tax Act's own § 32 says the Act prevails only where it conflicts with the Real Property Tax Law. The Act does not claim to prevail over Town Law generally. So § 32 actually preserves the Town Law's grant of abolition authority. Second, the structure of the Town Law treats creation of an office and abolition of that office as separate authorities. The AG cited several examples: § 20(1)(a) creates the receiver office; § 20(1)(b) creates the collector office; § 20(3)(b) creates the comptroller; § 20(3)(c) creates the deputy receiver of taxes. The abolition authority is found in separate provisions: § 36(1) for collector or receiver; § 20(3)(b) for comptroller; § 20(3)(c) for deputy receiver. Because the legislature treats creation and abolition as distinct grants, a statute (the Suffolk Tax Act) that creates an office does not by itself remove the abolition authority found elsewhere.

Result: the Riverhead town board could abolish the elected receiver of taxes position by timely resolution under § 36(1) and shift the tax-collection functions to the town clerk, all without conflict with the Suffolk County Tax Act.

Currency note

This opinion was issued in 2002. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

What is a "second class" town?

Town Law § 10 classifies towns by population. Towns of the first class are typically more populous and have an expanded list of mandatory officers (Town Law § 20(1)(a)); towns of the second class are smaller and have a slightly different set. Riverhead is a second-class town. The classification matters because Town Law assigns different default officer lists to each class.

Why does the Suffolk County Tax Act exist?

The 1920 Act consolidated tax collection in Suffolk County under a county-wide framework, replacing the town-by-town collector model with a uniform receiver-of-taxes structure in Suffolk towns. It addresses many procedural and administrative aspects of property tax collection in Suffolk.

Does this opinion mean any office can be abolished by simple resolution?

No. The AG's logic was statute-specific. § 36(1) provides express authority for the town board to abolish the office of collector or receiver. Other offices have their own abolition rules. A town board cannot simply abolish any office without express or implied authority.

What happens to the functions after abolition?

§ 36(1) says the town board, when abolishing the receiver/collector position, transfers the functions to the town clerk. The town clerk then handles tax collection in addition to other clerk duties.

What about Suffolk County Tax Act § 32 specifically?

§ 32 is a conflict-resolution clause. The AG read it narrowly: it says only that the Act prevails over the RPTL, not over the Town Law. Because § 32 is silent on the Town Law, the AG inferred no general displacement of Town Law authority.

Background and statutory framework

Town Law § 10 establishes the first-class / second-class town classification. § 20(1)(a) and (b) list mandatory officers for each class.

Town Law § 36(1) provides: in any town of the second class in which the office of tax collector or receiver of taxes exists, the town board may by timely resolution determine that the office be abolished, and transfer the functions to the town clerk.

L. 1920, ch. 311 is the Suffolk County Tax Act. § 15 and § 16 of the Act handle the change from collector to receiver of taxes in Suffolk towns. § 32 is the conflict provision (Act prevails over RPTL where they conflict).

The AG's reasoning relied on a structural reading: Town Law treats creation and abolition as separate grants of authority (e.g., § 20(3)(b) both creates and provides for abolition of the comptroller; § 20(3)(c) both creates and provides for abolition of the deputy receiver of taxes; § 36(1) abolishes collector/receiver after § 20(1)(b)/the Suffolk Act creates them). A creation statute does not by implication preempt a separately-located abolition statute.

Citations

• Town Law § 10 (classification of towns).
• Town Law § 20(1)(a) (mandatory officers for first-class towns; receiver).
• Town Law § 20(1)(b) (mandatory officers for second-class towns; collector).
• Town Law § 20(3)(b) (comptroller; creation and abolition).
• Town Law § 20(3)(c) (deputy receiver of taxes; creation and abolition).
• Town Law § 36(1) (abolition of collector or receiver of taxes by town board resolution).
• L. 1920, ch. 311 (Suffolk County Tax Act).
• Suffolk County Tax Act § 15, § 16 (replacing collector with receiver of taxes in Suffolk towns).
• Suffolk County Tax Act § 32 (Act prevails only over RPTL conflicts).

Source

• Landing page: https://ag.ny.gov/libraries-documents/opinions/opinions-year
• Original PDF: https://ag.ny.gov/sites/default/files/opinions/I_2002-3_pw.pdf

Original opinion text

TOWN LAW §§ 10, 20(1)(b), 36; L. 1920, CH. 311.
The Town of Riverhead may abolish the position of receiver
of taxes using the provisions set forth in Town Law §36(1).
February 11, 2002
Scott DeSimone, Esq.
Town Attorney
Town of Riverhead
Office of the Town Attorney
200 Howell Avenue
Riverhead, New York 14150

Informal Opinion
No. 2002-3

Dear Mr. DeSimone:
You have inquired as to whether the Town of Riverhead may
abolish the elected position of receiver of taxes following the
procedures set forth in Town Law § 36.
You advise that the Town is a second class town under the
laws of the State of New York, and is located in Suffolk County.
See Town Law § 10. Town Law § 20(1)(b) provides that every town
of the second class shall have, inter alia, the elected position
of collector. However, the State Legislature, pursuant to the
Suffolk County Tax Act (L. 1920, c. 311) (the "Act") abolished
the position of collector in towns in Suffolk County, and
provided instead that each such town shall have the elected
position of receiver of taxes. See Act, §§ 15, 16. You have
advised that the Town currently has this position.
Town Law § 36 (1) provides that in any town of the second
class in which the office of tax collector or receiver of taxes
exists, the town board may by timely resolution determine that
said office be abolished, and transfer the functions of the
officer to the town clerk. There is no equivalent provision in
the Act. Accordingly, you inquire whether the provisions of Town
Law § 36(1) authorize the Town to abolish the position of
receiver of taxes, which was created pursuant to the Act.
On its face, Town Law § 36(1) provides authority to abolish
the position of receiver of taxes. The only question is whether
the Act, which mandates that in Suffolk County towns, the
position of collector be abolished and replaced with the position
of receiver, renders that authority null in this instance. We
conclude that it does not.
By abolishing the position of collector of taxes and
replacing it with the position of receiver of taxes, the State
Legislature, in enacting the Suffolk County Tax Act, preempted
Town Law § 20(1)(b) with respect to which officer may be
responsible for receiving taxes in towns in Suffolk County.
However, nothing in the Act expressly or impliedly affects the
independent authorization, set forth in Town Law § 36(1), to
abolish either of those offices.
There are two reasons for this conclusion. First, as you
note, Section 32 of the Act expressly states that the Act
prevails only where it conflicts with the RPTL; it does not
indicate that the Act would also prevail should it conflict with
any provisions of the Town Law. Thus, Section 32 itself could be
read to explicitly preserve the authority to abolish provided by
Town Law § 36(1). Second, the structure of the Town Law
provisions governing town officers indicates that a statutory
directive to establish a town office and authority to abolish
that office are distinct. The Town Law includes several
provisions directing or authorizing the establishment of certain
offices. See, e.g., § 20(1)(a) (town receiver); § 20(1)(b) (town
collector); § 20(3)(b) (town comptroller); § 20(3)(c)(deputy
receiver of taxes). Authorization for the abolishment of these
offices is separately provided for. See, e.g., § 36(1)(town
collector or receiver); § 20(3)(b) (comptroller); § 20(3)(c)
(deputy receiver of taxes). These distinct grants of authority
suggests that a provision such as the Suffolk County Tax Act,
which authorizes the establishment of an office, does not affect
or preempt any independent authority to abolish that office.
The Attorney General renders formal opinions only to
officers and departments of state government. This perforce is
an informal and unofficial expression of the views of this
office.
Very truly yours,
JAMES D. COLE
Assistant Solicitor General
In Charge of Opinions
By____
WILLIAM E. STORRS
Assistant Solicitor General