Statutes > New York Statutes > RPT - Real Property Tax > Article 9 - LEVY AND COLLECTION OF TAXES > Title 3 - (920 - 950) COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER > 948 - Losses by default of collecting officer or treasurer.

948 - Losses by default of collecting officer or treasurer.

§  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.