June 23, 2015
PERSONAL AND CONFIDENTIAL
This responds to your inquiry (15-116) asking if you may, as a part-time town justice, accept an appointed position as the town’s tax collector.1 The tax collector mails the bills, manages the bank accounts, accepts payments and makes bank deposits.
The Committee has previously determined that a part-time judge may also be employed as an appointed assessor for the municipality in which he/she presides. However, the judge must disqualify him/herself when the municipality appears before him/her as a party.
Enclosed, for your convenience, are Opinions 12-73 and 07-204 which address this issue.
Very truly yours,
George D. Marlow, Assoc. Justice
Appellate Division, First Dept. (Ret.)
1 Because the position is appointive, rather than elective, the resign-to-run rules does not apply (see 22 NYCRR 100.5[B]).