NY Town L § 202 (2021)
2021 New York Laws TWN - Town Article 12 - District and Special Improvements 202 - Expenses of Improvement; How Raised.

§  202.  Expenses  of  improvement;  how raised. 1. The expense of any   public improvement made under authority of this  article  shall  include   the  amount  of  all  contracts,  the  costs  of all lands and interests   therein necessarily acquired including the total payments  of  principal   remaining   on   obligations   assumed  pursuant  to  paragraph  (b)  of   subdivision twelve of section one hundred  ninety-eight,  the  costs  of   erection  of  necessary buildings for operation or administration of the   improvement,  printing,  publishing,  interest  on  loans,   legal   and   engineering  services  and  all other expenses incurred or occasioned by   reason  of  the  improvement  or  project.  The  town  board,  upon  the   submission of a verified statement of the cost of preparation of the map   and  plan  accompanying  a  petition  for  the establishment of a sewer,   wastewater  disposal,  drainage,  water  or  water   quality   treatment   district, and upon the submission of a verified statement of the cost to   petitioners   for   legal   services   rendered   in  a  proceeding  for   establishment or extension of any improvement district,  may  refund  to   the  petitioners  the  reasonable cost thereof and include the amount or   amounts refunded as a part of the cost of the improvement.  In addition,   the town board may apportion against and charge to the  cost  of  making   any  improvement  an  allowance  for  any  services rendered by the town   attorney, town  engineer  or  any  salaried  town  employee,  when  such   services have been necessary to or occasioned by reason of the making of   the particular improvement.2.  The  expense  of  the  establishment  of a sewer, sewage disposal,   wastewater disposal, drainage or water quality treatment district and of   constructing  a  trunk  sewer  or  drainage  system   therein   and   of   constructing   lateral  sewers,  drains  and  water  mains  pursuant  to   paragraph (a) of subdivision one of section one hundred ninety-nine, and   of constructing street improvements  pursuant  to  section  two  hundred   shall  be borne by local assessment upon the several lots and parcels of   lands which the town board shall determine and specify to be  especially   benefited  by  the  improvement,  and the town board shall apportion and   assess upon and collect from the several lots and  parcels  of  land  so   deemed  benefited,  so  much  upon  and  from  each  as shall be in just   proportion to the amount of benefit which the improvement  shall  confer   upon the same.3.  The expense of the establishment of a park, public parking, water,   lighting,  snow  removal,  water  supply,  water,  water   storage   and   distribution, sidewalk, refuse and garbage, aquatic plant growth control   district,  ambulance  district,  harbor  improvement district, watershed   protection improvement district, public dock district,  fallout  shelter   district,  or beach erosion control district, and providing improvements   or services, or both, therefor, and of constructing lateral water  mains   pursuant  to  paragraph  (b)  of  subdivision one of section one hundred   ninety-nine, shall be assessed, levied and collected  from  the  several   lots  and  parcels  of  land within the district for each purpose in the   same manner and at the same  time  as  other  town  charges,  except  as   otherwise  provided by law. In the event that any order adopted pursuant   to section two hundred nine-d of this chapter for the establishment of a   water district, sidewalk district, a public parking district,  a  refuse   and garbage district, an aquatic plant growth control district, lighting   district,  watershed  protection  improvement district, or beach erosion   and control district or that any petition for  the  establishment  of  a   water  district,  sidewalk district, a public parking district, a refuse   and garbage district, an aquatic plant growth control district, lighting   district, or beach erosion control district, shall contain  a  statement   that  the  cost  of  constructing  the water system, sidewalks, lighting   system, or acquiring and improving  lands  for  public  parking  or  for    refuse  and  garbage  purposes  or  for  beach  erosion  control, or for   watershed protection improvement district or for  aquatic  plant  growth   control,  shall be assessed by the town board in proportion as nearly as   may  be  to  the benefit which each lot or parcel will derive therefrom,   the amount to be raised for the payment of the principal and interest of   the bonds issued for the construction of the  water  system,  sidewalks,   lighting  system, or acquiring and improving lands for public parking or   for refuse and garbage purposes or for beach  erosion  control,  or  for   aquatic  plant  growth  control, or for watershed protection improvement   district pursuant to such petition or order, shall be  assessed  on  the   lands within such district in the same manner as provided in the case of   trunk  sewers.  The expense of constructing lateral water mains pursuant   to paragraph (c) of subdivision one of section one  hundred  ninety-nine   shall  be  assessed,  levied  and  collected  from  the several lots and   parcels of land within the district in proportion to the  area  of  such   lot or parcel of land to the total area of the district.4.  Except as provided in section two hundred four of this article, in   all districts in which assessments have heretofore been levied  upon  an   ad  valorem  basis,  assessments shall hereafter be levied upon the same   basis. In all districts in which assessments have heretofore been levied   upon a benefit basis, assessments shall hereafter  be  levied  upon  the   same basis.5.  The  expense  of  any  extension  to  an  existing  water,  sewer,   wastewater disposal or drainage district shall include all the costs and   expenses occasioned by reason of such extensions and in addition thereto   such proportion of the cost of any reservoir or reservoirs,  standpipes,   water  purification  works,  pumping  stations  and  main  water  lines,   including lands, of the original district and  such  proportion  of  the   cost  of  the  outfall  and trunk sewer and sewage disposal or treatment   works including lands of the original district, as the town board  shall   determine.  If  the expense of constructing an improvement in a district   shall be borne by local assessment  upon  the  lands  deemed  especially   benefited  by the improvement and in proportion to the amount of benefit   which the improvement  conferred  upon  the  same,  the  expense  of  an   extension  to  such district shall be borne by local assessment upon the   several lots and parcels of land within the  extension  which  the  town   board  shall  determine  and  specify  to be especially benefited by the   improvement, and the town board shall  apportion  and  assess  upon  and   collect  from  the several lots and parcels of land so deemed benefited,   so much upon each as shall be  in  just  proportion  to  the  amount  of   benefit which the improvement shall confer upon the same. If the expense   of  constructing  or  providing  an  improvement  in a district shall be   assessed, levied and collected from the several lots or parcels of  land   within  the  district  in  the same manner and at the same time as other   town charges, the expense of an extension to such district shall also be   assessed, levied and collected from the several lots and parcels of land   within such extension in the same manner and at the same time  as  other   town charges.6. Notwithstanding the provisions of subdivision five of this section,   whenever  pursuant  to  section  two  hundred six-a of this article, all   expenses  of  a  district,  including  all  extensions  thereto,   shall   thereafter  be  charged  against  the  entire  area  of  the district as   extended, then the cost of all improvements for  the  original  district   and  any  extensions  thereto,  together  with  the  cost of any further   improvements authorized pursuant to section one hundred  ninety-nine  or   two hundred two-b of this article, shall be assessed against the area of   the  entire  district,  as  extended,  utilizing  a  single consolidated   assessment roll.