N.Y. TWN Law § 244-A — New York Code / Act TWN / Article 15 / Section 244-A
Apportionment of completed local assessment upon subdivision or sale of part of land affected
Status: in_force

§ 244-a. Apportionment of completed local assessment upon subdivision\nor sale of part of land affected. 1. At any time after the approval and\nadoption of an assessment-roll for a district or special improvement,\nwhether pursuant to this chapter or any other statute of general\napplication, under which an assessment is payable in installments which\nbecome liens against the property upon which assessed at and only from\nthe time they become payable, the owner of the whole or any divided\nportion of a parcel of land against which as a single parcel such an\nassessment shall have been made and any installment or installments of\nwhich remain unpaid and shall not have become payable may, in case a\nsubdivision map of such parcel shall have been filed or in case a\nportion thereof shall have been transferred or conveyed, make\napplication to the town board upon a duly acknowledged petition for an\napportionment of such unpaid assessment, to the extent that any\ninstallment or installments thereof shall not have become payable, upon\nthe lots or other portions of such parcel as so divided; provided,\nhowever, that such a petition must be presented to the town board not\nlater than the first day of July in any year.\n  2. Such petition shall describe the assessment sought to be\napportioned and the parcel of land against which it shall have been\nmade, and shall give the names and addresses of all the reputed owners\nof the whole or any divided portion or portions of such parcel. If a\nsubdivision map thereof shall have been filed, a copy of such map shall\naccompany the petition, and if no such map shall have been filed a\ndescription of the separate portions into which such parcel is divided\nshall be contained in the petition.\n  3. The town board shall act upon such petition within thirty days\nafter the receipt thereof and if it shall determine to grant the relief\nasked shall make or cause to be made by the assessors a separate written\napportionment of such unpaid assesment, to the extent that any\ninstallment or installments thereof shall not have become payable, in\nthe same manner and upon the same basis as required for the preparation\nof the assessment-roll, in accordance with section two hundred\nthirty-seven, and shall file or cause the same to be filed with the town\nclerk. The town board shall thereupon cause a notice stating that such\napportionment has been completed and that at a time and place to be\nspecified therein it will hear and consider any objection which may be\nmade thereto to be given personally or by mail to each reputed owner of\nany portion of such parcel, and also to be posted in one or more\nconspicuous places upon each portion of such parcel reputed to be\nseparately owned. Such notice of hearing shall be given in such manner\nnot less than ten nor more than twenty days before the time specified\ntherein for the hearing. Thereafter, the town board shall proceed and\nthe parties concerned shall be governed in the same manner, so far as\npracticable, as provided in section two hundred thirty-nine, with\nrespect to the original assessment-roll. When such apportionment shall\nhave been finally approved and adopted by the town board, it shall\nchange and correct the assessment-roll of the improvement to conform to\nsuch apportionment; and collection of such apportioned assessment shall\nbe made in like manner as provided for the original assessment.\n  4. An assessment apportioned against a separate part of a parcel of\nland originally assessed, as provided in this section, may in like\nmanner be itself similarly apportioned under appropriate circumstances\nrequiring such apportionment.\n