§ 944 — Power of county court upon default of collecting officer

New York § 944

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 3: Collection of Taxes; Return of Collecting Officer
• Art. 9: Levy and Collection of Taxes

Text

§ 944. Power of county court upon default of collecting officer. 1.\nIf any collecting officer shall neglect or refuse to pay over the moneys\ncollected by him to any of the persons to whom he is required to pay the\nsame by his warrant, or to account for the same as unpaid, upon the\nverified application of the county treasurer stating the facts, the\ncounty court shall make an order directed to the sheriff of the county,\ncommanding him to levy against the property of the collecting officer,\npersonal and real, to raise the amount not accounted for and pay the\nsame to the county treasurer within sixty days from the date of such\norder.\n 2. The sheriff shall levy against such property, and shall pay any\nmoneys received therefrom to the county treasurer, after deducting one\nper centum of the amount collected as his fee. The sheriff shall state\nthe amount collected in his return, which shall be made as in the case\nof an execution, and the county treasurer shall give notice to the city\nor town of any amount which may remain due from such collecting officer.\n 3. The county treasurer shall pay over the moneys received from the\nsheriff in the manner directed by the warrant to the collecting officer;\nprovided, however, that if the entire amount due from the collecting\nofficer shall not be collected on such warrant, the county treasurer\nshall in the case of a town first retain the amount payable to the\ncounty before making any payment to the town.\n 4. If the whole or any part of the amount due from the collecting\nofficer is not thus collected, the county treasurer shall give notice of\nthe amount still due to the mayor of the city or the supervisor of the\ntown, as the case may be. The mayor or supervisor shall cause the\nundertaking of the collecting officer to be prosecuted, and shall be\nentitled to recover thereon the sum due from the collecting officer with\ncosts of the action. The moneys received shall be applied and paid in\nthe same manner as they should have been by the collecting officer.\n