NY Env Conserv L § 15-2123 (2021)
2021 New York Laws ENV - Environmental Conservation Article 15 - Water Resources Title 21 - River Regulation by Storage Reservoirs 15-2123 - Assessments; How Levied and Collected.

§ 15-2123. Assessments; how levied and collected.1.  After  the  apportionment  of  cost  has  been  made  and filed in   accordance with the provisions of  section  15-2121  hereof,  the  board   shall  prepare  a  statement showing the name of each public corporation   and a description of each  parcel  of  real  estate  benefited  by  such   reservoir  and  the  amount  to  be  borne  by each as determined in the   apportionment. The board shall also  determine  and  state  whether  the   amounts  shall  be  paid  in  one sum or in annual installments, in such   amounts as the board shall annually determine to be necessary.2. A copy of such statement  duly  verified  under  the  seal  of  the   district  shall be filed with the clerk of each county, town, village or   city affected or containing any real  estate  which  is  benefited.  The   clerk of every such county, city, town or village shall make and deliver   to  the  county  legislative  body of such county, the common council of   such city, the board of trustees of such village, and the  assessors  of   such town, city or village a copy of such statement.3.  The  county  legislative  body of every such county shall levy and   assess upon such county and upon each town specified in  such  statement   the amount of such cost and expense which in such statement is certified   to  be  the  proportion  thereof which should be borne by such county or   such town as a whole, and the common council or other governing body  of   each  city and the board of trustees of every such village shall in like   manner levy and assess upon  such  city  and  village  respectively  the   amount  of such cost and expense which in such statement is certified to   be the proportion thereof which should be borne by such city and village   respectively. The assessors of each town or city, containing  individual   real  estate  upon  which  a  proportion of such cost is assessed, shall   enter on a separate page of their assessment roll  a  statement  of  the   total amount to be paid by such individual real estate, a description of   each parcel and of the property rights defined as real estate herein and   the  amount chargeable thereto, as contained in the statement filed. The   county legislative body of each county wherein such property or land  is   situate  shall  levy  and  assess against each such parcel and each such   property right defined as real estate herein the amount specified in the   statement, and shall by their warrant direct the collection  thereof  in   the  same  manner  and  by  the  same  procedure  as  general  taxes are   collected; and in case it is determined that the amount is to be paid in   annual installments, the county legislative body or the assessors of the   city, town or village, as the case may be,  shall  annually  assess  the   annual  installment  to be paid by such county, city, town or village or   person in the manner provided by this section  until  the  whole  amount   shall be paid.4.  Upon  the  assessment of the cost as provided in this section, the   amounts apportioned and  assessed  shall  be  paid  and  remain  charges   against  the  several  public  corporations  and  liens upon the several   properties charged therewith, until paid or otherwise removed,  superior   in  force and effect to all other liens except unpaid general taxes. All   moneys collected under and by virtue of the provisions of  this  section   shall  be  paid  to  the county treasurer of the county benefited or the   county in which the town, city, village or real estate  is  located  who   shall  pay  the  same on or before the first day of June in each year to   the Comptroller of the state, who shall deposit the same  in  depository   banks  to  the  credit  of  the several funds of such district as herein   provided. In event that it has been determined  that  the  cost  of  the   improvement  shall  be  paid in installments, interest for one year at a   rate not higher than the rate of interest secured by the obligations  to   which  the  assessments  are applicable, and not more than sufficient to   pay the same, shall be added to the amount of each installment,  on  the    cost  of the improvement less the installment or installments previously   levied or assessed, and be collected in  the  manner  provided  for  the   collection  of  the principal of the assessment.  In the case of default   in  payment  of  assessments or any installment thereof levied as herein   provided, the same penalties shall be collected as are provided  in  the   case  of failure to pay general taxes within the time prescribed by law,   and when collected shall be deemed a part of the assessment.5. If the assessment, together with the  amount  appropriated  by  the   state,  be insufficient to pay the obligations issued on account of such   improvement, the board shall make a new assessment  or  assessments,  as   the  case may be, to make up the deficiency, and the owner and holder of   any obligations issued under title 21 of this article may by appropriate   remedy compel the assessment of such deficiency.6. Notwithstanding the provisions of subdivision four of this section,   all moneys  required  to  be  collected  under  and  by  virtue  of  the   provisions  of this section may be paid directly to the river regulating   district responsible for levying the assessment, provided the payment is   made prior to the thirty-first day of October of the year in  which  the   assessment  is  levied.  Any  direct  payments  received  by  the  river   regulating district shall be forwarded by  the  district  to  the  state   comptroller,  who  shall  deposit  the  same  in depository banks to the   credit of the several funds of such district as  herein  provided.  Upon   receipt of any such direct payments, the river regulating district board   shall  notify  the  appropriate  county  treasurer to whom such payments   would have been made under subdivision four  of  this  section  had  not   direct  payment  been  made to the river regulating district. All moneys   required to be collected and not paid directly to the  river  regulating   district  by  the  thirty-first  day of October of the year in which the   assessment is levied  shall  be  payable  to  the  county  treasurer  as   provided  under subdivision four of this section and shall be subject to   a service fee of one percent of the total amount assessed which shall be   added to the amount to be collected and which shall be  in  addition  to   any penalties which may be imposed in the case of failure to pay general   taxes  within  the  time  prescribed  by  law  and  when collected, such   penalties shall be deemed a part of the  assessment.  All  service  fees   collected  by  county  treasurers  pursuant to this subdivision shall be   retained by the county treasurer and deposited in the  general  fund  of   the  county,  provided  the moneys collected under the annual assessment   installment are paid to the comptroller of the state within thirty  days   of  their  receipt  by  such  county  treasurer.   Otherwise, the county   treasurer shall pay  over  the  entire  service  fee  collected  to  the   comptroller  of the state for deposit to the credit of the several funds   of the river regulating district in the same manner as moneys  collected   under the annual installments of the assessments provided for herein.