Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 9. LEVY AND COLLECTION OF TAXES |
Title 3. COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER |
Section 948. Losses by default of collecting officer or treasurer
Latest version.
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All losses sustained by reason of the default of any collecting officer shall be a charge upon the city or town of which he is collecting officer. If occasioned by the default of the treasurer of the county in the discharge of his official duties, the loss shall be chargeable to the county.