Opinion 15-116

 June 23, 2015

PERSONAL AND CONFIDENTIAL

Dear :

         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.)

Committee Chair

Encls.

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         ¹ Because the position is appointive, rather than elective, the resign-to-run rules does not apply (see 22 NYCRR 100.5[B]).