N.Y. CNT Law § 271 — New York Code / Act CNT / Article 5-A / Section 271
Alternative method of assessment
Status: in_force

§ 271. Alternative method of assessment. 1. Notwithstanding the\nprovisions of the preceding section, if the notice of public hearing to\nbe held by the board of supervisors pursuant to section two hundred\nfifty-four shall contain a statement that the cost of the improvement\nwill be assessed in proportion as nearly as may be to the benefit which\neach lot or parcel of land will derive therefrom, and in the case of a\nwater quality treatment district, such cost shall be assessed, levied\nand collected as hereinafter provided. The board of supervisors may\ndetermine to issue, pursuant to the local finance law, the obligations\nof the county in such an amount as said board may estimate to be\nsufficient to pay the entire cost of the improvement, but not in excess\nof the maximum amount proposed to be expended for the improvement as\nstated in the notice of hearing published pursuant to section two\nhundred fifty-four. In preparing the annual estimate of revenues and\nexpenditures pursuant to section three hundred fifty-three of this\nchapter, the administrative head or body shall include, in addition to\nall costs of operation and maintenance for the next succeeding fiscal\nyear, sums sufficient to pay the annual installment of principal of, and\ninterest on, obligations issued as aforesaid. The administrative head or\nbody shall thereupon annually assess the amount of the estimate of\nexpenditures, less the estimate of revenues as set forth in the estimate\nso prepared, on the lots and parcels of land in the district in\nproportion as nearly as may be to the benefit which each lot or parcel\nwill derive therefrom and shall prepare an assessment roll which shall\ndescribe each such lot or parcel of land in such manner that the same\nmay be ascertained and identified and shall show the name or names of\nthe reputed owner or owners thereof, and the aggregate amount of the\nassessment levied upon such lot or parcel of land. The assessment roll\nshall be submitted to the budget officer at the same time as the\nestimate is submitted, for transmittal with the tentative budget to the\nclerk of the board of supervisors. The assessment roll shall remain on\nfile in the office of the clerk and be open to public inspection during\nbusiness hours. The board of supervisors shall hold a public hearing on\nthe assessment roll. Notice of such public hearing shall be published at\nleast once in the official newspapers stating that said assessment roll\nhas been completed and that at a time and place to be specified therein\nthe board of supervisors will meet and hear and consider any objections\nwhich may be made to the roll. The first publication of the notice of\nthe completion of the roll shall be not less than five days before the\ndate specified for the hearing. At the time and place specified, the\nboard of supervisors shall meet and hear and consider any objections to\nthe assessment roll, and may change or amend the same as it deems\nnecessary or just so to do and may affirm and adopt the same as\noriginally proposed or as amended or changed, or they may annul the same\nand order the administrative head or body to proceed anew and to prepare\nanother roll or the board of supervisors may prepare such new roll. No\nsuch amended, changed or new roll shall be adopted unless the board of\nsupervisors shall hold a hearing thereon in the manner and upon the\nnotice prescribed for the original hearing. It shall be the duty of the\nboard of supervisors to levy the sum apportioned to and assessed upon\neach such lot or parcel of land at the time and in the manner provided\nby law for the levy of state, county or town taxes. Such sums so levied\nshall be collected by the local tax collectors or receivers of taxes and\nassessments and shall be paid over to the county treasurer, or\ncomparable officer or body, in the same manner and at the same time as\ntaxes levied for general county purposes. The county treasurer, or\ncomparable officer or body, shall keep a separate account of such moneys\nand they shall be used only for purposes of the county district for\nwhich collected. Nothing herein shall prevent the public hearing on the\nassessment roll from being held simultaneously with the hearing on the\ncounty budget held pursuant to section three hundred fifty-nine of this\nchapter. If the cost of establishment of the county district and the\nproviding of an improvement therein has been assessed, levied and\ncollected pursuant to the provisions of this section, then the cost of\nany improvement made pursuant to section two hundred sixty-eight shall\nbe assessed, levied and collected pursuant to the provisions of this\nsection. If the cost of establishment of the county district and the\nproviding of an improvement therein has been assessed, levied and\ncollected pursuant to the provisions of section two hundred seventy,\nthen the cost of any improvement made pursuant to section two hundred\nsixty-eight shall be assessed, levied and collected pursuant to the\nprovisions of section two hundred seventy.\n  2. If the cost of establishment of a county sewer district is\nassessed, levied and collected pursuant to the provisions of this\nsection, then the cost of any street lateral sewers included in the\ndistrict or constructed as an improvement to it under section two\nhundred sixty-eight, shall be assessed, levied, and collected from the\nproperties, lots or parcels fronting or abutting thereon. The provisions\nof this subdivision two shall not apply to the Southwest sewer district,\nalso known as county sewer district number three, in the county of\nSuffolk.\n  3. In the case of water quality treatment districts, the board of\nsupervisors shall cause to be prepared estimates required to meet\nexpenses for the annual monitoring, testing, operation and maintenance\nof the district, at the same time as provided in this section for the\npreparation of the assessment roll. Such annual estimates shall contain\nthe anticipated revenue and expenditures for such district for the\nensuing year. It shall also show the amount of expenses which shall be\napportioned or charged against each lot or parcel within such district\nin proportion as nearly as may be to the benefit which each such lot or\nparcel will derive therefrom. After such annual estimates have been\nprepared the board of supervisors shall cause a notice to be published\nin the official newspapers that the same may be examined in the office\nof the clerk and that a public hearing will be held thereon by the board\nof supervisors, specifying the time when and the place where such\nhearing will be held. Such public hearing may be held on the same day as\nthe hearing on the county budget pursuant to section three hundred\nfifty-nine of this chapter. Such notice shall be published at least five\ndays before such hearing. After such hearing the board of supervisors\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 board of supervisors shall hold another public hearing on\nlike notice. Such annual estimates and the apportionment against each\nsuch lot or parcel shall be adopted by the board of supervisors no later\nthan the date of adoption of the annual county budget. After such\nadoption such annual estimates shall be filed in the office of the\ncounty clerk, and the board of supervisors shall levy the amount\napportioned to each lot or parcel at the time and in the manner provided\nby law for the levy of town and county taxes. Such amount so levied\nshall be collected and enforced at the same time and in the manner that\ntown and county taxes are collected and enforced. Nothing in this\nsection contained shall be construed to prevent the financing, in whole\nor in part, of expenditures by private sources, grants or by other\nmeans.\n