N.Y. Real Property Tax Law § 944: Power of county court upon default of collecting officer

§ 944. Power of county court upon default of collecting officer. 1.

If any collecting officer shall neglect or refuse to pay over the moneys

collected by him to any of the persons to whom he is required to pay the

same by his warrant, or to account for the same as unpaid, upon the

verified application of the county treasurer stating the facts, the

county court shall make an order directed to the sheriff of the county,

commanding him to levy against the property of the collecting officer,

personal and real, to raise the amount not accounted for and pay the

same to the county treasurer within sixty days from the date of such

order.

2. The sheriff shall levy against such property, and shall pay any

moneys received therefrom to the county treasurer, after deducting one

per centum of the amount collected as his fee. The sheriff shall state

the amount collected in his return, which shall be made as in the case

of an execution, and the county treasurer shall give notice to the city

or town of any amount which may remain due from such collecting officer.

3. The county treasurer shall pay over the moneys received from the

sheriff in the manner directed by the warrant to the collecting officer;

provided, however, that if the entire amount due from the collecting

officer shall not be collected on such warrant, the county treasurer

shall in the case of a town first retain the amount payable to the

county before making any payment to the town.

4. If the whole or any part of the amount due from the collecting

officer is not thus collected, the county treasurer shall give notice of

the amount still due to the mayor of the city or the supervisor of the

town, as the case may be. The mayor or supervisor shall cause the

undertaking of the collecting officer to be prosecuted, and shall be

entitled to recover thereon the sum due from the collecting officer with

costs of the action. The moneys received shall be applied and paid in

the same manner as they should have been by the collecting officer.