N.Y. TWN Law § 202-A — New York Code / Act TWN / Article 12 / Section 202-A
Expense of maintenance
Status: in_force

§ 202-a. Expense of maintenance. After the improvement is constructed\nand completed, it shall be maintained by the town board and the expense\nof such maintenance shall be a charge upon the district or upon the lots\nor parcels of land against which the expense of the improvement was\ncharged.\n  1. If the expense of such improvement is required by section two\nhundred two to be assessed, levied and collected from the several lots\nand parcels of land in the same manner and at the same time as other\ntown charges, the expense of maintenance of such improvement shall be\nassessed, levied and collected in like manner.\n  2. If the expense of such improvement is required by section two\nhundred two to be apportioned and assessed upon such lots or parcels of\nland in proportion to the amount of benefit which the improvement shall\nconfer upon the same, the expense of maintenance of such improvement\nshall be apportioned and assessed in like manner.\n  3. The commissioners, if there be commissioners, of every district in\nwhich the expense of the improvement is required to be apportioned or\nassessed in proportion to the amount of benefit conferred, and the town\nboard in every other instance, shall annually prepare detailed estimates\nin writing of the anticipated revenues and expenditures for such\ndistrict and special improvement for the purpose of determining the\namount of money required to meet the expense of maintaining the\nimprovement for the fiscal year commencing on the first day of January\nnext succeeding. Such estimate may contain for contingent purposes, an\namount not to exceed ten per centum of the amount estimated as necessary\nto meet the expense of maintaining the improvement exclusive of the\namount necessary to pay debt service and judgments.\n  4. After such annual estimates have been prepared, the commissioners\nof the district, or the town board if there be no commissioners, shall\nannually assess the amount of the estimate of expenditures, less the\nestimate of revenues as set forth in the estimate so prepared, on the\nlots and parcels of land against which the expense of the improvement\nwas charged, in proportion as nearly as may be to the benefit which each\nlot or parcel will derive therefrom and shall prepare an assessment roll\nwhich shall describe each such lot or parcel of land in such manner that\nthe same may be ascertained and identified and shall show the name or\nnames of the reputed owner or owners thereof, and the aggregate amount\nof the assessment levied upon such lot or parcel of land, provided that\nin towns in the county of Westchester where the anticipated expenditures\ndo not exceed the sum of five hundred dollars, no assessment roll shall\nbe required. The commissioners, or the town board if there be no\ncommissioners, shall file such estimates and the assessment roll with\nthe town clerk between the first and the fifteenth days of September in\neach year, except that in towns in Westchester county such estimates and\nassessment roll, if required, shall be prepared and filed with the town\nclerk at the time set forth in subdivision two of section one hundred\nsix and section one hundred eight of this chapter.\n  5. The town board shall hold a public hearing thereon in the manner\nand upon the notice prescribed by section two hundred thirty-nine,\nexcept that in towns in Westchester county such hearing shall be held in\naccordance with the provisions of section one hundred eight of this\nchapter. After such public hearing, it shall be the duty of the town\nboard to adopt such assessment roll as originally prepared or to amend\nor change such assessment roll or to prepare a new roll, but no such\namended, changed or new roll shall be adopted unless the town board\nshall hold a hearing thereon in the manner and upon the notice\nprescribed for the original hearing. Such original, amended, changed or\nnew roll shall be adopted at least thirty days before the annual meeting\nof the board of supervisors at which taxes are levied in the county in\nwhich the town is situated, except that this provision shall not apply\nto towns in Westchester county.\n  6. Except in the Keuka Park water district, town of Jerusalem, county\nof Yates as provided in subdivision six-a of this section, when said\nassessment roll has been adopted, it shall be filed forthwith in the\noffice of the town clerk. The supervisor shall transmit to the board of\nsupervisors, or other levying body, at the meeting thereof at which\ntaxes are levied, a copy of such assessment roll. It shall be the duty\nof the board of supervisors, or other levying body, to levy the sum\napportioned to and assessed upon each such lot or parcel of land, in\nsuch assessment roll, against such lot or parcel of land at the time and\nin the manner provided by law for the levy of state, county or town\ntaxes, and in any case where no assessment roll is required, to spread\nthe amount of the levy in proportion as nearly as may be to the benefit\nwhich each lot or parcel will derive therefrom.\n  6-a. In the Keuka Park water district, town of Jerusalem, county of\nYates, when said assessment roll has been adopted, it shall be filed\nforthwith in the office of the town clerk. The town clerk shall send to\nthe owner of each lot or parcel of land in such assessment roll not\nlater than January first of the year next ensuing a notice setting forth\nthe sum apportioned to and assessed upon each such lot or parcel of land\nin such assessment roll. Such notice shall further state that the sum so\napportioned and assessed may be paid in one lump sum on or before\nJanuary thirty-first next ensuing or in such installments between\nJanuary first and September thirtieth next ensuing as the town board may\nfrom time to time designate by resolution. On October fifteenth next\nensuing the supervisor shall transmit to the Yates county legislature at\nthe meeting thereof at which taxes are levied a copy of such assessment\nroll showing the sums apportioned to and assessed upon each such lot or\nparcel of land and the sums which have been paid thereon to date. It\nshall be the duty of the Yates county legislature to levy the sum\nremaining unpaid upon each such lot or parcel of land in such assessment\nroll against such lot or parcel of land at the time and in the manner\nprovided by law for the levy of state, county or town taxes.\n  7. The town board may apportion against and charge to the expense of\nmaintaining any improvement an allowance for any services rendered by\nany town officer or employee when such services have been necessary to\nand occasioned by reason of the maintenance of an improvement, or the\ntown board may separately compensate any town officer or employee for\nservices necessary to or occasioned by reason of the maintenance of an\nimprovement and include the amount so paid in the expense of such\nmaintenance.\n  8. The town board shall cause to be prepared estimates required to\nmeet expenses for annual monitoring, testing, operation and maintenance\nof the water quality treatment district, at the same time as provided in\nthis chapter for the preparation of the tentative budget for the town.\nSuch annual estimates shall contain the anticipated revenue and\nexpenditures for such district for the ensuing year. It shall also show\nthe amount of expenses which shall be apportioned or charged against\neach lot or parcel within such district in proportion as nearly as may\nbe to the benefit which each such lot or parcel will derive from the\nservice or improvement. After such annual estimates have been prepared,\nthe town board shall cause a notice to be published in the official\nnewspaper, or if none has been designated, a newspaper having general\ncirculation in the town, that the same may be examined in the town\nclerk's office and that a public hearing will be held thereon by the\ntown board, specifying the time when and the place where such hearing\nwill be held. Such public hearing may be held on the same day as the\nhearing on the preliminary budget. Such notice shall be published at\nleast five days before such hearing. After such hearing the town board\nshall adopt such estimates or it may amend and modify the same. If the\namount apportioned against any one parcel is increased after the public\nhearing, the town board shall hold another public hearing on like\nnotice. Such annual estimates and the apportionment against each such\nparcel shall be adopted by the town board no later than the date of\nadoption of the annual town budget. After such adoption such annual\nestimates shall be filed in the office of the town clerk, and the\nsupervisor shall transmit the same to the tax levying body which shall\nlevy the amount apportioned against each parcel or lot at the same time\nand in the manner provided by law for the levy of town and county taxes.\nSuch amount so levied shall be collected and enforced at the same time\nand in the manner that town and county taxes are collected and enforced.\n