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

§ 280-u. Assessment of the cost. The expense of the establishment of a   district   and   of   providing   improvements  therein,  including  the   improvements  described  in  section  two  hundred  eighty-s,  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  governing  body  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  section eight hundred four 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.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 have 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 governing body 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 section eight hundred four of the   real property tax law. The annual expense of operation  and  maintenance   shall  annually  be allocated by the governing body 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. 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 governing  body,  after  holding  a  public  hearing  upon  notice   published in the same manner as provided in section two hundred eighty-e   of  this article, from time to time, by resolution may change either (1)   the allocation of the cost of such improvements 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   eighty-i of this article 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 eighty-i of this article.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.