NY Town L § 202-A (2021)
2021 New York Laws TWN - Town Article 12 - District and Special Improvements 202-A - Expense of Maintenance.

§  202-a. Expense of maintenance. After the improvement is constructed   and completed, it shall be maintained by the town board and the  expense   of such maintenance shall be a charge upon the district or upon the lots   or  parcels  of  land  against  which the expense of the improvement was   charged.1. If the expense of such  improvement  is  required  by  section  two   hundred  two  to be assessed, levied and collected from the several lots   and parcels of land in the same manner and at the  same  time  as  other   town  charges,  the  expense of maintenance of such improvement shall be   assessed, levied and collected in like manner.2. If the expense of such  improvement  is  required  by  section  two   hundred  two to be apportioned and assessed upon such lots or parcels of   land in proportion to the amount of benefit which the improvement  shall   confer  upon  the  same,  the expense of maintenance of such improvement   shall be apportioned and assessed in like manner.3. The commissioners, if there be commissioners, of every district  in   which  the  expense  of the improvement is required to be apportioned or   assessed in proportion to the amount of benefit conferred, and the  town   board in every other instance, shall annually prepare detailed estimates   in  writing  of  the  anticipated  revenues  and  expenditures  for such   district and special improvement for  the  purpose  of  determining  the   amount  of  money  required  to  meet  the  expense  of  maintaining the   improvement for the fiscal year commencing on the first day  of  January   next  succeeding.  Such estimate may contain for contingent purposes, an   amount not to exceed ten per centum of the amount estimated as necessary   to meet the expense of maintaining  the  improvement  exclusive  of  the   amount necessary to pay debt service and judgments.4.  After  such annual estimates have been prepared, the commissioners   of the district, or the town board if there be no  commissioners,  shall   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 against which the expense of the improvement   was charged, 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, provided  that   in towns in the county of Westchester where the anticipated expenditures   do  not exceed the sum of five hundred dollars, no assessment roll shall   be required. The commissioners,  or  the  town  board  if  there  be  no   commissioners,  shall  file  such estimates and the assessment roll with   the town clerk between the first and the fifteenth days of September  in   each year, except that in towns in Westchester county such estimates and   assessment  roll, if required, shall be prepared and filed with the town   clerk at the time set forth in subdivision two of  section  one  hundred   six and section one hundred eight of this chapter.5.  The  town  board shall hold a public hearing thereon in the manner   and upon the notice  prescribed  by  section  two  hundred  thirty-nine,   except that in towns in Westchester county such hearing shall be held in   accordance  with  the  provisions  of  section one hundred eight of this   chapter. After such public hearing, it shall be the  duty  of  the  town   board  to  adopt such assessment roll as originally prepared or to amend   or change such assessment roll or to prepare a new  roll,  but  no  such   amended,  changed  or  new  roll  shall be adopted unless the town board   shall hold  a  hearing  thereon  in  the  manner  and  upon  the  notice   prescribed  for the original hearing. Such original, amended, changed or   new roll shall be adopted at least thirty days before the annual meeting    of the board of supervisors at which taxes are levied in the  county  in   which  the  town is situated, except that this provision shall not apply   to towns in Westchester county.6.  Except in the Keuka Park water district, town of Jerusalem, county   of Yates as provided in subdivision six-a of  this  section,  when  said   assessment  roll  has  been  adopted, it shall be filed forthwith in the   office of the town clerk. The supervisor shall transmit to the board  of   supervisors,  or  other  levying  body,  at the meeting thereof at which   taxes are levied, a copy of such assessment roll. It shall be  the  duty   of  the  board  of  supervisors,  or other levying body, to levy the sum   apportioned to and assessed upon each such lot or  parcel  of  land,  in   such assessment roll, against 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, and in any case where no assessment roll is required,  to  spread   the  amount of the levy in proportion as nearly as may be to the benefit   which each lot or parcel will derive therefrom.6-a. In the Keuka Park water district, town of  Jerusalem,  county  of   Yates,  when  said  assessment  roll has been adopted, it shall be filed   forthwith in the office of the town clerk. The town clerk shall send  to   the  owner  of  each  lot  or parcel of land in such assessment roll not   later than January first of the year next ensuing a notice setting forth   the sum apportioned to and assessed upon each such lot or parcel of land   in such assessment roll. Such notice shall further state that the sum so   apportioned and assessed may be paid  in  one  lump  sum  on  or  before   January  thirty-first  next  ensuing  or  in  such  installments between   January first and September thirtieth next ensuing as the town board may   from time to time designate by resolution.  On  October  fifteenth  next   ensuing the supervisor shall transmit to the Yates county legislature at   the  meeting thereof at which taxes are levied a copy of such assessment   roll showing the sums apportioned to and assessed upon each such lot  or   parcel  of  land  and  the sums which have been paid thereon to date. It   shall be the duty of the  Yates  county  legislature  to  levy  the  sum   remaining unpaid upon each such lot or parcel of land in such assessment   roll  against  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.7. The town board may apportion against and charge to the  expense  of   maintaining  any  improvement  an allowance for any services rendered by   any town officer or employee when such services have been  necessary  to   and  occasioned  by  reason of the maintenance of an improvement, or the   town board may separately compensate any town officer  or  employee  for   services  necessary  to or occasioned by reason of the maintenance of an   improvement and include the amount  so  paid  in  the  expense  of  such   maintenance.8.  The  town  board  shall cause to be prepared estimates required to   meet expenses for annual monitoring, testing, operation and  maintenance   of the water quality treatment district, at the same time as provided in   this  chapter  for the preparation of the tentative budget for the town.   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  from  the   service  or improvement. After such annual estimates have been prepared,   the town board shall cause a notice to  be  published  in  the  official   newspaper,  or  if  none has been designated, a newspaper having general   circulation in the town, that the same  may  be  examined  in  the  town   clerk's  office  and  that  a public hearing will be held thereon by the   town board, 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 preliminary budget. Such notice  shall  be  published  at   least  five  days before such hearing. After such hearing the town board   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  town  board  shall  hold  another  public hearing on like   notice. Such annual estimates and the apportionment  against  each  such   parcel  shall  be  adopted  by  the town board no later than the date of   adoption of the annual town budget.  After  such  adoption  such  annual   estimates  shall  be  filed  in  the  office  of the town clerk, and the   supervisor shall transmit the same to the tax levying body  which  shall   levy  the amount apportioned against each parcel or lot at the same 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.