GroundRules
N.Y. Real Property Tax Law § 948: Losses by default of collecting officer or treasurer
Where this section sits in the code
- Real Property Tax Law
- Article 9. Levy and Collection of Taxes
- Title 3. Collection of Taxes; Return of Collecting Officer
§ 948. Losses by default of collecting officer or treasurer. 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.
Collected 2026-09-14T19:32:45Z. Source file · JSON