NY Env Conserv L § 15-2311 (2021)
2021 New York Laws ENV - Environmental Conservation Article 15 - Water Resources Title 23 - River Improvement 15-2311 - Financing of River Improvements; Assessment and Collection of Cost; Correction and Revision of Assessments.

§ 15-2311. Financing of river improvements; assessment and collection of   cost; correction and revision of assessments.1.  After a river improvement project has been duly authorized and the   determination of benefits and the apportionment  of  cost  thereof  duly   recorded,  the  department  may finance such improvement pursuant to the   Local Finance  Law.  If  obligations  are  issued,  they  shall  not  be   construed  in  any  event  as  obligations of the state, and neither the   state, the department,  nor  any  member  thereof  personally  shall  be   obligated  to  pay  the principal or interest therefor. Such obligations   shall  be  lawful  investments  for  savings  banks,  trust   companies,   executors  and  trustees  and for any of the funds of the state which by   law may be invested. The  proceeds  thereof  shall  be  deposited  in  a   national  or  state  bank or trust company either in Albany or in one of   the counties in which such improvement is made, to be  approved  by  the   Comptroller.  Before  any  such  deposit  is made, the Comptroller shall   require from the depository security for the repayment of  the  same  to   the  department  upon  demand  of  the moneys so deposited in the manner   provided in section 106 of the State Finance Law. Moneys received  under   the provisions of title 23 of this article shall constitute a fund to be   known  as the "river improvement district fund," and the portion thereof   applicable  to  each  improvement  shall  be  separately  kept  by   the   Comptroller  and  the same are hereby pledged to the payment of the cost   and expenses of such improvement and the Comptroller is  authorized  and   directed  to  pay  therefrom  the costs and expenses of such improvement   upon the order of the department or the authorized officer thereof.2. The department shall,  on  or  before  September  1  following  the   issuing  of any obligations and annually thereafter, prepare a statement   of the amount to be raised during the ensuing year, in order  to  retire   the  obligations  maturing  during such year, together with the interest   thereon and the estimated cost of maintenance of  such  improvement  for   the  ensuing  calendar  year.  Such  statement  shall be approved by the   Comptroller; it shall show the amount of the proportional share  thereof   to  be  paid  by  each  county,  town,  city  or village respectively as   determined by the department, and such county,  town,  city  or  village   shall  cause  the  same to be assessed, levied and collected in the same   manner as provided by law with reference to general taxes, and  paid  to   treasurer  of  the  county,  who shall forthwith forward the same to the   Comptroller to be by him paid into the river improvement  district  fund   applicable  to  such  improvement;  it shall also show the amount of the   proportional share thereof to  be  paid  by  the  lands  and  properties   collectively in such improvement district within each county during such   year,  to  be  assessed,  levied  and collected as hereinafter provided.   Copies of this statement shall be transmitted on or before  September  1   to  the  Comptroller,  the clerk of the county legislative body, or such   other similar official as shall  have  been  designated  by  the  county   legislative body, the clerk of each town, the mayor of each city and the   mayor of each village affected by such improvement.3.  The  assessors  of each town and city included in such improvement   district are hereby required to enter in a separate column in the annual   assessment roll of such town or city before the delivery thereof to  the   county legislative body the description by number corresponding with the   number  thereof  on  said  survey,  map and descriptions so filed in the   county clerk's office, each parcel  of  land  and  each  designation  or   description  of property within the county in such improvement district,   together with the name of the then owner or owners thereof as far as the   same can be ascertained by the assessors, and set opposite  such  number   and  description  of  each separate parcel or property, in the column of   the roll for the total assessed valuation of  property,  the  amount  of    benefit  by  reason  of  such  improvement  received  by  such parcel or   property as stated and specified in the determination of the  department   as  modified  by the court if so modified, and recorded in the office of   the clerk of the county.4.  The county legislative body shall each year at the time the annual   tax levy is made levy upon each separate  parcel  and  property  in  the   county  within  such  improvement district appearing upon the assessment   rolls of the towns and cities included therein as herein provided,  such   portion  of  the  amount to be paid by all of the property in the county   within such improvement district  appearing  by  the  statement  of  the   department  and the Comptroller made to the board as in title 23 of this   article provided as the  amount  so  assessed  against  such  parcel  or   property  on  the  rolls  for  benefit  accruing  thereto  bears  to the   aggregate amount so assessed on the rolls against all of such lands  and   properties,  and  the  taxes  so  levied  shall be collected in the same   manner as general taxes are levied and  collected,  and  shall  be  like   liens  as  general  taxes until the amount thereof is paid to the county   treasurer of the county, superior in force and effect to all other liens   except unpaid general taxes; provided, however, that the  collection  of   such  tax  shall  only  be  enforced  by  a sale of the land or property   assessed.5. On or before the  first  day  of  June  in  each  year  the  county   treasurer  shall  pay the amount so to be raised in his county, as shown   by the statement of the department and Comptroller of the previous year,   to the Comptroller, who shall pay the same into  the  river  improvement   district  fund.  The tax collectors and county treasurers collecting and   paying such taxes to the Comptroller shall be governed by and  have  all   the  powers  specified in the Real Property Tax Law, which formerly were   specified in articles 4 and 7 of the Tax Law for the collection of taxes   and sales  of  property  by  county  treasurers  for  unpaid  taxes  and   redemption of lands.6.  In  the  event  that  obvious  errors  or  discrepancies should be   discovered in any assessment of benefits or apportionment of  cost  made   under  the  provisions  of  title 23 of this article, the department may   correct the same by filing corrected copies of  the  statement  of  such   assessment  and  apportionment  and  following  the  procedure specified   above. Should such correction be made the county  legislative  body  are   empowered  to  levy  additional  sums  on  or  to give credit to certain   parcels to the end that the amount collected from each parcel  shall  be   what  it  should  have  been  had  an  error  not been made. Such county   legislative body is also empowered to apply to  the  department  for  an   adjustment of assessments among the various parts into which an original   parcel  may  be  subdivided.  The  department  shall file and record its   findings in such cases  as  amendments  to  the  original  or  corrected   assessment, and shall give notice to the parties affected, but need hold   no hearing thereon unless such hearing be demanded within ten days after   notice is given by a party affected. None of the above proceedings shall   be  held  to reopen the determination of an assessment or apportionment,   or both, except  as  to  the  particular  matter  involved.  Should  the   department  at  any  time find that a former assessment or apportionment   appears with the lapse of time or in the  light  of  new  knowledge  and   experience to have become inequitable it may so declare by written order   and  proceed  to review the whole matter by following the full procedure   laid down in section 15-2303.