NY Vill L § 14-1432 (2021)
2021 New York Laws VIL - Village Article 14 - Sewers 14-1432 - Levy of Taxes and Assessments to Pay Bonds Issued for a Sewerage System.

§  14-1432  Levy  of  taxes  and assessments to pay bonds issued for a   sewerage system. The board of trustees of any village which  shall  have   heretofore issued or may hereafter issue bonds for the purpose of paying   the  cost  of  constructing  in  said village a sewerage system, whether   including or not including trunk lines, outfall sewers, disposal  plants   or  lateral  sewers, or private on-site wastewater disposal systems may,   notwithstanding that any  part  of  the  expense  of  constructing  such   sewerage  system  or  private  on-site  wastewater  disposal  system has   theretofore been assessed upon lands benefited, determine and order that   any portion of such cost, not exceeding in amount the  aggregate  amount   of  such  bonds  then  outstanding,  shall  be  assessed  upon the lands   benefited by the construction of such sewerage system or private on-site   wastewater disposal system in the manner provided in this  section.  Any   such resolution shall determine the aggregate amount of such bonds which   shall  then  be outstanding and unpaid and shall fix the portion of each   installment of maturities of  said  bonds  which  is  thereafter  to  be   assessed  upon  lands benefited, in the manner provided in this section.   Any such resolution shall be subject to a permissive  referendum.  Prior   to the first day of May in each year the board of trustees shall compute   the  aggregate  amount of the portion of the principal of said bonds, to   become due during the ensuing fiscal year  which  is  required  by  said   resolution  to  be  assessed  upon  the  lands  benefited,  and also the   interest on such portion of said bonds to become due during such  fiscal   year,  and shall assess such amount on the lands within said village, in   proportion as nearly as may be to the benefit which each lot  or  parcel   will  derive from the construction of said sewerage system. After making   such apportionment, the board of trustees shall serve on  the  owner  of   each  such  lot  or  parcel  of  land a notice of the completion of such   apportionment and that at a specified time and place a hearing  will  be   held to consider and review the same.The  board  of  trustees shall meet at the time and place specified in   such notice and hear objections to such apportionment,  and  may  modify   and  correct  the  same.  The  board of trustees upon the completion and   correction of such apportionment, shall forthwith file the same  in  the   office of the village clerk, and shall give notice of the filing of such   completed  and  corrected  apportionment  in  the manner provided for by   section fourteen hundred ten of the real property tax law as  to  towns.   The  apportionment  shall then be deemed final and conclusive, unless an   appeal is taken therefrom as hereinafter provided  within  fifteen  days   after the filing thereof. The board of trustees shall, in the annual tax   levy for such fiscal year, levy upon each such lot or parcel of land the   sum  so  apportioned  to  such  lot or parcel of land, and the amount so   levied shall be collected in the same manner as other village taxes.  In   the  event  that  any such resolution shall become effective, any lot or   parcel of land assessed by any previous assessment or  apportionment  of   any  part  of  the  cost  of constructing such sewerage systems shall be   freed from the lien of such former assessment or  apportionment,  except   to  the  extent that any part of such cost so apportioned to such lot or   parcel of land shall have been included in the annual tax levies of said   village.  The powers conferred by this section shall be in  addition  to   the  powers conferred by any other law, including any general or special   law, and such powers may be exercised without regard to the restrictions   contained in any other law other than the village law.