N.Y. CNT Law § 280-U — New York Code / Act CNT / Article 5-B / Section 280-U
Assessment of the cost
Status: in_force

§ 280-u. Assessment of the cost. The expense of the establishment of a\ndistrict and of providing improvements therein, including the\nimprovements described in section two hundred eighty-s, shall be\nassessed, levied and collected from the several lots and parcels of land\nwithin the district in the same manner and at the same time as county\ncharges, except that before any special assessment is levied pursuant to\nthis section, the governing body shall increase or diminish the\naggregate valuations of real estate in that portion of any tax district\nincluded within the county district by following the equalization rule\nset forth in section eight hundred four of the real property tax law.\nThe annual expense of operation and maintenance shall be assessed,\nlevied and collected in the same manner and at the same time as the\nexpense of the improvement is assessed, levied and collected.\n  Notwithstanding any other provisions of this chapter if zones of\nassessment have been initially established, and an initial allocation of\nthe total estimated cost of the facilities have been made to such zones\nof assessment, the amount of the cost of the facilities so allocated to\nany such zone of assessment shall be annually assessed, levied and\ncollected from the several lots and parcels of land within said zone of\nassessment within the district in the same manner and at the same time\nas other county charges, except that before any special assessment is\nlevied pursuant to this section, the governing body shall increase or\ndiminish the aggregate valuations of real estate in that portion of any\nsuch zone of assessment included within the county district by following\nthe equalization rule set forth in section eight hundred four of the\nreal property tax law. The annual expense of operation and maintenance\nshall annually be allocated by the governing body as between the zones\nof assessment of the district and shall be assessed, levied and\ncollected from the several lots and parcels of land within each zone of\nassessment chargeable therewith, in the same manner and at the same time\nas county charges. Provided, however, that for a hurricane protection\nproject such assessment shall be at a rate not to exceed twenty per\ncentum of the net annual cost to the county for such improvement when\nsuch lot or parcel is publicly used or owned and not to exceed seventy\nper centum of such cost when the lot or parcel is privately owned.\nProvided further, that for single purpose flood or shoreline erosion\ncontrol projects, such assessment shall be at a rate up to one hundred\nper centum of the net annual cost to the county whether such lot or\nparcel is publicly or privately owned.\n  The governing body, after holding a public hearing upon notice\npublished in the same manner as provided in section two hundred eighty-e\nof this article, from time to time, by resolution may change either (1)\nthe allocation of the cost of such improvements as between such zones of\nassessment or (2) the boundaries of such zones of assessment. After\nadoption of such resolution, application shall be made to the department\nof audit and control in the manner provided in section two hundred\neighty-i of this article for a determination as to whether the proposed\nchanges will result in an undue burden upon the property of any zone of\nassessment. The state comptroller shall make an order in duplicate\ngranting or denying permission for the proposed changes and thereafter,\nproceedings shall be taken in the same manner provided in section two\nhundred eighty-i of this article.\n  Nothing in this section contained shall be construed to prevent the\nfinancing in whole or in part, pursuant to the local finance law, of\nexpenditures made pursuant to this article.\n