ยง 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.
Structure New York Laws
Article 9 - Levy and Collection of Taxes
Title 3 - Collection of Taxes; Return of Collecting Officer
920 - Notice of Receipt of Tax Roll and Warrant.
922 - Statement of Taxes to Be Mailed.
923 - Duplicate Tax Statements for Elderly and Disabled Property Owners.
924 - Collection of Taxes; Interest.
924-A - Interest Rate on Late Payment of Taxes and Delinquencies.
924-B - Waiver of Interest or Penalties or Other Charges on Brownfield Properties.
925 - Payment of Taxes by Mail or Designated Delivery Service.
925-A - Extension of Time for Collection.
925-B - Extension; Certain Persons Sixty-Five Years of Age or Over.
925-C - Payment of Real Property Taxes via the Internet.
925-D - Deployed Military; Extension.
926 - Personal Liability for Taxes; Optional Method of Collection.
926-A - Liability for Taxes of Owners and Renters of Certain Residential Property.
928-A - Partial Payment of Taxes.
930 - Payment of Taxes to County Treasurer by Certain Utility Corporations.
932 - Payment of Taxes on Part of a Parcel of Real Property.
934 - Apportionment of Taxes by County Court.
936 - Return of Unpaid Delinquent Taxes.
938 - Extension of Time for Collection.
940 - Payment of Amounts Collected.
942 - Payment of Taxes to County Treasurer After Return of Collecting Officer.
944 - Power of County Court Upon Default of Collecting Officer.