Section 36. Collection of taxes by town clerk

1. In any town of the second
  class in which the office of tax collector or receiver of taxes  exists,
  the  town  board  thereof  may  by  resolution duly adopted at least one
  hundred fifty days prior to any biennial town election,  determine  that
  said  office  be abolished, same to take effect at the expiration of the
  term of office to which the incumbent was elected or appointed;  and  no
  such  tax  collector  or  town receiver of taxes shall be elected at any
  biennial town election  held  not  less  than  one  hundred  fifty  days
  thereafter.  Upon  the  expiration  of  the  term  of office of such tax
  collector or town  receiver  of  taxes  as  provided  herein,  he  shall
  surrender  and  deliver  to  the  town clerk of said town all assessment
  rolls, books, papers, writings and all other documents and  property  in
  his  possession  as  such  officer. In all towns where the office of tax
  collector or receiver of taxes has been abolished, it shall be the  duty
  of  such  town  clerk  to collect and receive all state, county and town
  taxes and assessments that may be levied in such town and the town clerk
  shall have all the powers  and  be  subject  to  all  the  duties  of  a
  collector  with  respect to the collection of such taxes, the deposit of
  receipts and the return of unpaid taxes, as provided by subdivision  one
  of section thirty-five of this chapter.
    2.  The  board  of  supervisors  of  the  county in which such town is
  situate shall issue its warrant to such  clerk  for  the  collection  of
  taxes  in  such  town,  in  the  same  manner  as warrants are issued to
  collectors, and all other warrants or authorizations for the  collection
  of  taxes, assessments or other moneys upon the taxable property of said
  town.