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1 : an officer charged with receiving tax payments or returns and other related duties (as the maintenance of tax rolls)
2 : a person appointed by the court to hold in trust and administer property in litigation
: one appointed to administer, conserve, rehabilitate, or liquidate the assets of an insolvent corporation for the protection or relief of creditors compare conservator, liquidator
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.