NY Cty L § 270 (2021)
2021 New York Laws CNT - County Article 5-A - County Water, Sewer, Drainage and Refuse Districts 270 - Assessment of the Cost.

§  270. Assessment of the cost. 1. The expense of the establishment of   a district, except a water quality treatment district, and of  providing   improvements  therein,  including  the improvements described in section   two hundred sixty-eight, shall be assessed, levied  and  collected  from   the  several  lots  and  parcels of land within the district in the same   manner and at the same time as county charges, except  that  before  any   special  assessment  is  levied  pursuant  to this section, the board of   supervisors shall increase or diminish the aggregate valuations of  real   estate  in  that  portion of any tax district included within the county   district by following the equalization rule set forth in  article  eight   of  the  real  property  tax  law.   The annual expense of operation and   maintenance shall be assessed, levied and collected in the  same  manner   and  at  the  same  time  as the expense of the improvement is assessed,   levied and collected.2. The board of supervisors may adopt  a  resolution  authorizing  the   application  of  the  agricultural  assessment  established  pursuant to   article twenty-five-AA of the agriculture and markets law to the special   assessment or special ad valorem levy made on behalf of a water,  sewer,   or  sanitation  district  on  land  located  within the water, sewer, or   sanitation district and benefitting from such agricultural assessment. A   copy of this resolution shall be delivered to the assessor or  assessors   of  each  town and shall be effective on the assessment roll prepared on   the basis of the next taxable status date following  its  adoption.    A   resolution  repealing this authorization shall similarly be delivered to   the assessor or assessors of the town and  shall  be  effective  on  the   assessment  roll  prepared  on the basis of the next taxable status date   following its adoption.3. Notwithstanding any other provisions of this chapter  if  zones  of   assessment have been initially established, and an initial allocation of   the  total  estimated cost of the facilities has been made to such zones   of assessment, the amount of the cost of the facilities so allocated  to   any  such  zone  of  assessment  shall  be annually assessed, levied and   collected from the several lots and parcels of land within said zone  of   assessment  within  the district in the same manner and at the same time   as other county charges, except that before any  special  assessment  is   levied pursuant to this section, the board of supervisors shall increase   or  diminish  the aggregate valuations of real estate in that portion of   any such zone of assessment  included  within  the  county  district  by   following  the  equalization rule set forth in article eight of the real   property tax law. The annual expense of operation and maintenance  shall   annually  be  allocated by the board of supervisors as between the zones   of assessment  of  the  district  and  shall  be  assessed,  levied  and   collected  from the several lots and parcels of land within each zone of   assessment chargeable therewith, in the same manner and at the same time   as county charges.4. The board of supervisors,  after  holding  a  public  hearing  upon   notice  published  in the same manner as provided in section two hundred   fifty-four of this chapter, from time to time, by resolution may  change   either (1) the allocation of the cost of such facilities as between such   zones  of  assessment or (2) the boundaries of such zones of assessment.   After adoption of such resolution, application  shall  be  made  to  the   department  of  audit  and control in the manner provided in section two   hundred and fifty-eight of  this  chapter  for  a  determination  as  to   whether  the  proposed  changes  will result in an undue burden upon the   property of any zone of assessment. The state comptroller shall make  an   order  in  duplicate  granting  or  denying  permission for the proposed   changes and thereafter, proceedings shall be taken in  the  same  manner   provided in section two hundred fifty-eight of this chapter. 5. Nothing in this section contained shall be construed to prevent the   financing  in  whole  or  in part, pursuant to the local finance law, of   expenditures made pursuant to this article.