New York Statutes
§ 948 — Losses by default of collecting officer or treasurer
New York § 948
JurisdictionNew York
Law RPTReal Property Tax
Title 3Collection of Taxes; Return of Collecting Officer
Art. 9Levy and Collection of Taxes
This text of New York § 948 (Losses by default of collecting officer or treasurer) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Real Property Tax § 948 (2026).
Text
§ 948. Losses by default of collecting officer or treasurer. All\nlosses sustained by reason of the default of any collecting officer\nshall be a charge upon the city or town of which he is collecting\nofficer. If occasioned by the default of the treasurer of the county in\nthe discharge of his official duties, the loss shall be chargeable to\nthe county.\n
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Bluebook (online)
New York § 948, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/948.