Subdivision 3(c) of § 20 of the Town Law is hereby
amended in its application to the Town of Hempstead, New York, by
substituting a new Paragraph (c) therein to read as follows: "(c)
The Town Board of any Town of the first class may establish the office
of Deputy Receiver of Taxes and fix the salary therefor; and the Town
Board of any such Town in which such office shall have been established
may abolish such office. It shall be the duty of the Deputy Receiver
of Taxes to assist the receiver of taxes in the performance of his
duties, and to act generally for and in place of the Receiver of Taxes.
The Town Board of any such Town wherein the office of Deputy Receiver
of Taxes has been created may also establish two additional offices
of Deputy Receiver of Taxes and may fix the salary therefor and prescribe
their duties, which shall include to act generally for and in place
of the Receiver of Taxes, and where such additional offices have been
established may abolish same. All of the offices of Deputy Receiver
of Taxes shall be in the exempt class of the civil service."
It is the intent of the Town Board in enacting this chapter
to declare that all Deputy Receivers of Taxes who may be appointed
by the Town Board pursuant to Town Law § 20, Subdivision
3(c), as amended in its application to the Town of Hempstead by Local
Law No. 58 of 1969, shall be in the exempt class of the civil service.
To the extent that, notwithstanding the adoption of the said Local
Law No. 58 of 1969, which had the effect of superseding Town Law § 20,
Subdivision 3(c) insofar as to increase the maximum number of Deputy
Receivers of Taxes in the Town of Hempstead from two to three, it
is necessary to further amend the operation of Town Law § 20,
Subdivision 3(c) in order for the Town Board to properly declare that
all Deputy Receivers of Taxes shall be in the exempt class of the
civil service, then this chapter, adopted pursuant to Municipal Home
Rule Law § 10(1)(d)(3), shall serve that purpose.