New York Statutes

§ 25 — Disposition of interest and penalty

New York·Law SCT Suffolk County Tax Act·Art. 1 Assessments; Collection of Tax By Collectors
§ 25. Disposition of interest and penalty. All sums collected by the\nreceiver of taxes for penalty or the charges provided by this chapter\nshall belong to the town and shall be paid to the supervisor; and all\nsums, whether interest or penalty, collected by the county treasurer\nafter the return of the tax roll and warrant shall belong to the county.\n

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