Section 38. Certain offices abolished

1. Except as otherwise provided by
  section twenty-five hundred six of the education law, in  towns  of  the
  first  class  the  offices of collector and of school district collector
  are abolished from and after the beginning of the term of office of  the
  first  receiver of taxes and assessments under this chapter, and no such
  collector or school district collector shall be chosen at  any  time  to
  succeed  the collectors in office when the term of such receiver begins.
  Upon the taking of office by the first receiver of taxes and assessments
  as provided herein, the town tax  collector  and  each  school  district
  collector shall surrender and deliver to such receiver all tax warrants,
  assessment rolls, books, papers, writings and all other documents in his
  possession as such officer. All provisions of law applicable to town tax
  collectors  or  school  district  collectors,  not inconsistent with the
  provisions of this article, are hereby made applicable to such  receiver
  and such receiver shall continue to collect all fees and penalties which
  such  collectors,  or  either of them, would collect were it not for the
  provisions of this article.
    2. Notwithstanding the provisions  of  section  thirty-seven  of  this
  chapter,  the  town  board of any town of the first class may enter into
  agreement with one or more school boards for the  collection  of  school
  taxes  within  such  town, in which event a school district collector or
  collectors shall be appointed in the manner, and with all the powers and
  duties, prescribed by section twenty-one hundred thirty of the education
  law.