NY Cty L § 271 (2021)
2021 New York Laws CNT - County Article 5-A - County Water, Sewer, Drainage and Refuse Districts 271 - Alternative Method of Assessment.

§  271.  Alternative  method  of  assessment.  1.  Notwithstanding the   provisions of the preceding section, if the notice of public hearing  to   be  held  by  the  board  of supervisors pursuant to section two hundred   fifty-four 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, and in the case  of  a   water  quality  treatment  district, such cost shall be assessed, levied   and collected as hereinafter provided.  The  board  of  supervisors  may   determine  to  issue, pursuant to the local finance law, the obligations   of the county in such an  amount  as  said  board  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 fifty-four. 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 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. 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 board of supervisors. The assessment roll shall  remain  on   file  in the office of the clerk and be open to public inspection during   business hours. The board of supervisors 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  board of supervisors 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   board  of supervisors 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 they may annul the same   and order the administrative head or body to proceed anew and to prepare   another roll or the board of supervisors may prepare such new  roll.  No   such  amended,  changed or new roll shall be adopted unless the board of   supervisors shall hold a hearing thereon in  the  manner  and  upon  the   notice  prescribed for the original hearing. It shall be the duty of the   board of supervisors 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,  or   comparable officer or body, in the same manner and at the same  time  as   taxes  levied  for  general  county  purposes.  The county treasurer, or   comparable officer or body, 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  sixty-eight  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  seventy,   then  the  cost  of any improvement made pursuant to section two hundred   sixty-eight shall be assessed, levied  and  collected  pursuant  to  the   provisions of section two hundred seventy.2.  If  the  cost  of  establishment  of  a  county  sewer district is   assessed, levied and  collected  pursuant  to  the  provisions  of  this   section,  then  the  cost  of  any street lateral sewers included in the   district or constructed as  an  improvement  to  it  under  section  two   hundred  sixty-eight,  shall be assessed, levied, and collected from the   properties, lots or parcels fronting or abutting thereon. The provisions   of this subdivision two shall not apply to the Southwest sewer district,   also known as county sewer district  number  three,  in  the  county  of   Suffolk.3.  In  the  case  of  water quality treatment districts, the board of   supervisors shall cause  to  be  prepared  estimates  required  to  meet   expenses  for  the annual monitoring, testing, operation and maintenance   of the district, at the same time as provided in this  section  for  the   preparation  of the assessment roll. Such annual estimates shall contain   the anticipated revenue and  expenditures  for  such  district  for  the   ensuing  year.  It shall also show the amount of expenses which shall be   apportioned or charged against each lot or parcel within  such  district   in  proportion as nearly as may be to the benefit which each such lot or   parcel will derive therefrom. After  such  annual  estimates  have  been   prepared  the  board of supervisors shall cause a notice to be published   in the official newspapers that the same may be examined in  the  office   of the clerk and that a public hearing will be held thereon by the board   of  supervisors,  specifying  the  time  when  and  the place where such   hearing will be held. Such public hearing may be held on the same day as   the hearing on the county  budget  pursuant  to  section  three  hundred   fifty-nine of this chapter. Such notice shall be published at least five   days  before  such  hearing. After such hearing the board of supervisors   shall adopt such estimates or it may amend and modify the same.  If  the   amount  apportioned against any one parcel is increased after the public   hearing, the board of supervisors shall hold another public  hearing  on   like  notice.  Such  annual estimates and the apportionment against each   such lot or parcel shall be adopted by the board of supervisors no later   than the date of adoption  of  the  annual  county  budget.  After  such   adoption  such  annual  estimates  shall  be  filed in the office of the   county clerk, and  the  board  of  supervisors  shall  levy  the  amount   apportioned to each lot or parcel at the time and in the manner provided   by  law  for  the  levy  of town and county taxes. Such amount so levied   shall be collected and enforced at the same time and in the manner  that   town  and  county  taxes  are  collected  and  enforced. Nothing in this   section contained shall be construed to prevent the financing, in  whole   or  in  part,  of  expenditures  by  private sources, grants or by other   means.