re·ceiv·er /ri-'sē-vər/ n
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; esp: one appointed to administer, conserve, rehabilitate, or liquidate the assets of an insolvent corporation for the protection or relief of creditors compare conservator, liquidator
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.