Section 1438. Collection of taxes by village clerk

1. At the annual meeting
  of  the  board  of trustees, such board may determine by resolution that
  the taxes in the village shall be collected by the village clerk instead
  of the treasurer and thereafter, the clerk  shall  collect  taxes  until
  such resolution is revoked at a subsequent annual meeting.
    2.  In a village in which such a resolution is in effect, the tax roll
  and warrant shall be signed only by the mayor and shall be  directed  to
  the  clerk,  who  shall  have  all  the powers and shall perform all the
  duties of the treasurer set forth in this  title  with  respect  to  the
  collection  of taxes, so far as practicable. If the tax roll is prepared
  in machine readable form only as provided in article fifteen-C  of  this
  chapter,  the mayor shall sign and file a separate document attesting to
  his approval of the tax roll and warrant in lieu of signing the roll.
    3. Within twenty-four  hours  after  receiving  the  same,  all  taxes
  collected by the clerk shall be paid by him to the village treasurer who
  shall  deliver  to  such  clerk  a  written  receipt  therefor. Upon the
  expiration of the time for the collection of taxes, the clerk shall file
  the roll and warrant in his office with a return in accordance with  the
  directions  of  the  warrant  showing the total amount of taxes paid and
  each tax unpaid with the receipt of the village treasurer for all  taxes
  paid to him.
    4. In case of the death or disability of the treasurer, or the village
  clerk when so designated as provided by subdivision one of this section,
  or  in  case  of  his refusal to act, the board of trustees at a general
  meeting, or at a special meeting called for such purpose, may appoint  a
  temporary  village  tax  collector.  Such  collector  shall have all the
  powers and duties of a treasurer or village clerk as  provided  by  this
  article.  The  provisions  of  this  subdivision shall apply to villages
  having a combined office of village clerk-treasurer.