N.Y. TWN Law § 202 — New York Code / Act TWN / Article 12 / Section 202
Expenses of improvement; how raised
Status: in_force

§ 202. Expenses of improvement; how raised. 1. The expense of any\npublic improvement made under authority of this article shall include\nthe amount of all contracts, the costs of all lands and interests\ntherein necessarily acquired including the total payments of principal\nremaining on obligations assumed pursuant to paragraph (b) of\nsubdivision twelve of section one hundred ninety-eight, the costs of\nerection of necessary buildings for operation or administration of the\nimprovement, printing, publishing, interest on loans, legal and\nengineering services and all other expenses incurred or occasioned by\nreason of the improvement or project. The town board, upon the\nsubmission of a verified statement of the cost of preparation of the map\nand plan accompanying a petition for the establishment of a sewer,\nwastewater disposal, drainage, water or water quality treatment\ndistrict, and upon the submission of a verified statement of the cost to\npetitioners for legal services rendered in a proceeding for\nestablishment or extension of any improvement district, may refund to\nthe petitioners the reasonable cost thereof and include the amount or\namounts refunded as a part of the cost of the improvement.  In addition,\nthe town board may apportion against and charge to the cost of making\nany improvement an allowance for any services rendered by the town\nattorney, town engineer or any salaried town employee, when such\nservices have been necessary to or occasioned by reason of the making of\nthe particular improvement.\n  2. The expense of the establishment of a sewer, sewage disposal,\nwastewater disposal, drainage or water quality treatment district and of\nconstructing a trunk sewer or drainage system therein and of\nconstructing lateral sewers, drains and water mains pursuant to\nparagraph (a) of subdivision one of section one hundred ninety-nine, and\nof constructing street improvements pursuant to section two hundred\nshall be borne by local assessment upon the several lots and parcels of\nlands which the town board shall determine and specify to be especially\nbenefited by the improvement, and the town board shall apportion and\nassess upon and collect from the several lots and parcels of land so\ndeemed benefited, so much upon and from each as shall be in just\nproportion to the amount of benefit which the improvement shall confer\nupon the same.\n  3. The expense of the establishment of a park, public parking, water,\nlighting, snow removal, water supply, water, water storage and\ndistribution, sidewalk, refuse and garbage, aquatic growth control\ndistrict, ambulance district, harbor improvement district, watershed\nprotection improvement district, public dock district, fallout shelter\ndistrict, or beach erosion control district, and providing improvements\nor services, or both, therefor, and of constructing lateral water mains\npursuant to paragraph (b) of subdivision one of section one hundred\nninety-nine, shall be assessed, levied and collected from the several\nlots and parcels of land within the district for each purpose in the\nsame manner and at the same time as other town charges, except as\notherwise provided by law. In the event that any order adopted pursuant\nto section two hundred nine-d of this chapter for the establishment of a\nwater district, sidewalk district, a public parking district, a refuse\nand garbage district, an aquatic growth control district, lighting\ndistrict, watershed protection improvement district, or beach erosion\nand control district or that any petition for the establishment of a\nwater district, sidewalk district, a public parking district, a refuse\nand garbage district, an aquatic growth control district, lighting\ndistrict, or beach erosion control district, shall contain a statement\nthat the cost of constructing the water system, sidewalks, lighting\nsystem, or acquiring and improving lands for public parking or for\nrefuse and garbage purposes or for beach erosion control, or for\nwatershed protection improvement district or for aquatic growth control,\nshall be assessed by the town board in proportion as nearly as may be to\nthe benefit which each lot or parcel will derive therefrom, the amount\nto be raised for the payment of the principal and interest of the bonds\nissued for the construction of the water system, sidewalks, lighting\nsystem, or acquiring and improving lands for public parking or for\nrefuse and garbage purposes or for beach erosion control, or for aquatic\ngrowth control, or for watershed protection improvement district\npursuant to such petition or order, shall be assessed on the lands\nwithin such district in the same manner as provided in the case of trunk\nsewers. The expense of constructing lateral water mains pursuant to\nparagraph (c) of subdivision one of section one hundred ninety-nine\nshall be assessed, levied and collected from the several lots and\nparcels of land within the district in proportion to the area of such\nlot or parcel of land to the total area of the district.\n  4. Except as provided in section two hundred four of this article, in\nall districts in which assessments have heretofore been levied upon an\nad valorem basis, assessments shall hereafter be levied upon the same\nbasis. In all districts in which assessments have heretofore been levied\nupon a benefit basis, assessments shall hereafter be levied upon the\nsame basis.\n  5. The expense of any extension to an existing water, sewer,\nwastewater disposal or drainage district shall include all the costs and\nexpenses occasioned by reason of such extensions and in addition thereto\nsuch proportion of the cost of any reservoir or reservoirs, standpipes,\nwater purification works, pumping stations and main water lines,\nincluding lands, of the original district and such proportion of the\ncost of the outfall and trunk sewer and sewage disposal or treatment\nworks including lands of the original district, as the town board shall\ndetermine. If the expense of constructing an improvement in a district\nshall be borne by local assessment upon the lands deemed especially\nbenefited by the improvement and in proportion to the amount of benefit\nwhich the improvement conferred upon the same, the expense of an\nextension to such district shall be borne by local assessment upon the\nseveral lots and parcels of land within the extension which the town\nboard shall determine and specify to be especially benefited by the\nimprovement, and the town board shall apportion and assess upon and\ncollect from the several lots and parcels of land so deemed benefited,\nso much upon each as shall be in just proportion to the amount of\nbenefit which the improvement shall confer upon the same. If the expense\nof constructing or providing an improvement in a district shall be\nassessed, levied and collected from the several lots or parcels of land\nwithin the district in the same manner and at the same time as other\ntown charges, the expense of an extension to such district shall also be\nassessed, levied and collected from the several lots and parcels of land\nwithin such extension in the same manner and at the same time as other\ntown charges.\n  6. Notwithstanding the provisions of subdivision five of this section,\nwhenever pursuant to section two hundred six-a of this article, all\nexpenses of a district, including all extensions thereto, shall\nthereafter be charged against the entire area of the district as\nextended, then the cost of all improvements for the original district\nand any extensions thereto, together with the cost of any further\nimprovements authorized pursuant to section one hundred ninety-nine or\ntwo hundred two-b of this article, shall be assessed against the area of\nthe entire district, as extended, utilizing a single consolidated\nassessment roll.\n