New York Laws
Article 33-B - Tax on Real Estate Tranfers in Towns
1568 - Liability of Recording Officer.

ยง 1568. Liability of recording officer. A recording officer shall not
be liable for any inaccuracy in the amount of tax imposed pursuant to
this article that he or she shall collect so long as he or she shall
compute and collect such tax on the amount of consideration or the value
of the interest conveyed as such amounts are provided to him or her by
the person paying the tax.