NY Cty L § 280-V (2021)
2021 New York Laws CNT - County Article 5-B - County Hurricane Protection, Flood and Shoreline Erosion Control Districts 280-V - Alternative Method of Assessment.

§   280-v.  Alternative  method  of  assessment.  Notwithstanding  the   provisions of the preceding section, if the notice of public hearing  to   be  held  by the governing body pursuant to section two hundred eighty-e   shall contain a statement that the  cost  of  the  improvement  will  be   assessed in proportion as nearly as may be to the benefit which each lot   or  parcel  of  land will derive therefrom, such cost shall be assessed,   levied and collected as hereinafter provided. The governing body may and   is hereby authorized, to issue, pursuant to the local finance  law,  the   obligations  of  the county in such an amount as said governing body may   estimate to be sufficient to pay the entire cost of the improvement, but   not in excess of the maximum amount proposed  to  be  expended  for  the   improvement  as  stated  in  the notice of hearing published pursuant to   section two hundred eighty-e.  Notwithstanding  any  other  inconsistent   provision  of  law to the contrary and in the event such obligations are   issued, no down-payment shall be required, and the  period  of  probable   usefulness  shall  be  ascertained  and  governed by the type of work or   improvement as follows:1. Construction work of steel, stone or concrete, thirty years;2. Construction work of wood, or part wood, twenty years; and3. Dredging work,  fill  work,  dune  restoration  or  other  work  or   improvements, to which items one and two above do not apply, five years.   The  period  of  probable  usefulness  for  such  dredging,  fill,  dune   restoration or other  work  or  improvements  shall  apply  even  though   easements  on  land  on  which such work is done have a duration of less   than five years.In preparing the annual estimate of revenues and expenditures pursuant   to section three hundred fifty-three of this chapter, the administrative   head or body shall include, in addition to all costs  of  operation  and   maintenance  for the next succeeding fiscal year, sums sufficient to pay   the annual installment of principal of,  and  interest  on,  obligations   issued  as  aforesaid.  The  administrative head or body shall thereupon   annually assess the amount of the estimate  of  expenditures,  less  the   estimate  of  revenues  including  financial  aid  and  assistance  made   available by the state  or  federal  government  as  set  forth  in  the   estimate so prepared, on the lots and parcels of land in the district in   proportion  as  nearly as may be to the benefit which each lot or parcel   will derive therefrom and shall prepare an assessment roll  which  shall   describe  each  such  lot or parcel of land in such manner that the same   may be ascertained and identified and shall show the name  or  names  of   the  reputed  owner  or  owners thereof, and the aggregate amount of the   assessment levied upon such lot or parcel of land.   Provided,  however,   that  for  a  hurricane protection project such assessment shall be at a   rate not to exceed twenty per centum of  the  net  annual  cost  to  the   county  for such improvement when such lot or parcel is publicly used or   owned and not to exceed seventy per centum of such cost when the lot  or   parcel  is  privately owned.   Provided further, that for single purpose   flood or shoreline erosion control projects, such assessment shall be at   a rate up to one hundred per centum of the net annual cost to the county   whether  such  lot  or  parcel  is  publicly  or  privately  owned.  The   assessment  roll  shall  be  submitted to the budget officer at the same   time as the estimate is submitted, for transmittal  with  the  tentative   budget  to  the  clerk  of the governing body. The assessment roll shall   remain on file in the  office  of  the  clerk  and  be  open  to  public   inspection during business hours. The governing body shall hold a public   hearing  on  the assessment roll. Notice of such public hearing shall be   published at least once in the official  newspapers  stating  that  said   assessment  roll  has  been completed and that at a time and place to be   specified therein the governing body will meet and hear and consider any    objections which may be made to the roll. The first publication  of  the   notice  of  the  completion of the roll shall be not less than five days   before the date specified  for  the  hearing.  At  the  time  and  place   specified,  the  governing  body  shall  meet  and hear and consider any   objections to the assessment roll, and may change or amend the  same  as   it deems necessary or just so to do and may affirm and adopt the same as   originally  proposed  or as amended or changed, or it may annul the same   and order the administrative head or body to proceed anew and to prepare   another roll or the governing body may prepare such new roll.   No  such   amended,  changed or new roll shall be adopted unless the governing body   shall hold  a  hearing  thereon  in  the  manner  and  upon  the  notice   prescribed  for  the  original  hearing.  It  shall  be  the duty of the   governing body to levy the sum apportioned to  and  assessed  upon  each   such lot or parcel of land at the time and in the manner provided by law   for  the levy of state, county or town taxes.  Such sums so levied shall   be collected by the local tax  collectors  or  receivers  of  taxes  and   assessments  and  shall be paid over to the county treasurer in the same   manner and at the same time as taxes levied for general county purposes.   The county treasurer shall keep a separate account of  such  moneys  and   they  shall  be  used only for purposes of the county district for which   collected. Nothing herein  shall  prevent  the  public  hearing  on  the   assessment  roll  from being held simultaneously with the hearing on the   county budget held pursuant to section three hundred fifty-nine of  this   chapter.  If  the  cost  of establishment of the county district and the   providing of an  improvement  therein  has  been  assessed,  levied  and   collected  pursuant  to the provisions of this section, then the cost of   any improvement made pursuant to section two hundred eighty-s  shall  be   assessed,  levied  and  collected  pursuant  to  the  provisions of this   section. If the cost of establishment of the  county  district  and  the   providing  of  an  improvement  therein  has  been  assessed, levied and   collected pursuant to the provisions of section  two  hundred  eighty-u,   then  the  cost  of any improvement made pursuant to section two hundred   eighty-s shall  be  assessed,  levied  and  collected  pursuant  to  the   provisions of section two hundred eighty-u.