2023 New York Laws › ENV - Environmental Conservation › Article 15 - Water Resources › Title 23 - River Improvement › 15-2311 - Financing of River Improvements; Assessment and Collection of Cost; Correction and Revision of Assessments.

§ 15-2311. Financing of river improvements; assessment and collection of
  cost; correction and revision of assessments.
1.  After a river improvement project has been duly authorized and the
  determination of benefits and the apportionment  of  cost  thereof  duly
  recorded,  the  department  may finance such improvement pursuant to the
  Local Finance  Law.  If  obligations  are  issued,  they  shall  not  be
  construed  in  any  event  as  obligations of the state, and neither the
  state, the department,  nor  any  member  thereof  personally  shall  be
  obligated  to  pay  the principal or interest therefor. Such obligations
  shall  be  lawful  investments  for  savings  banks,  trust   companies,
  executors  and  trustees  and for any of the funds of the state which by
  law may be invested. The  proceeds  thereof  shall  be  deposited  in  a
  national  or  state  bank or trust company either in Albany or in one of
  the counties in which such improvement is made, to be  approved  by  the
  Comptroller.  Before  any  such  deposit  is made, the Comptroller shall
  require from the depository security for the repayment of  the  same  to
  the  department  upon  demand  of  the moneys so deposited in the manner
  provided in section 106 of the State Finance Law. Moneys received  under
  the provisions of title 23 of this article shall constitute a fund to be
  known  as the "river improvement district fund," and the portion thereof
  applicable  to  each  improvement  shall  be  separately  kept  by   the
  Comptroller  and  the same are hereby pledged to the payment of the cost
  and expenses of such improvement and the Comptroller is  authorized  and
  directed  to  pay  therefrom  the costs and expenses of such improvement
  upon the order of the department or the authorized officer thereof.
2. The department shall,  on  or  before  September  1  following  the
  issuing  of any obligations and annually thereafter, prepare a statement
  of the amount to be raised during the ensuing year, in order  to  retire
  the  obligations  maturing  during such year, together with the interest
  thereon and the estimated cost of maintenance of  such  improvement  for
  the  ensuing  calendar  year.  Such  statement  shall be approved by the
  Comptroller; it shall show the amount of the proportional share  thereof
  to  be  paid  by  each  county,  town,  city  or village respectively as
  determined by the department, and such county,  town,  city  or  village
  shall  cause  the  same to be assessed, levied and collected in the same
  manner as provided by law with reference to general taxes, and  paid  to
  treasurer  of  the  county,  who shall forthwith forward the same to the
  Comptroller to be by him paid into the river improvement  district  fund
  applicable  to  such  improvement;  it shall also show the amount of the
  proportional share thereof to  be  paid  by  the  lands  and  properties
  collectively in such improvement district within each county during such
  year,  to  be  assessed,  levied  and collected as hereinafter provided.
  Copies of this statement shall be transmitted on or before  September  1
  to  the  Comptroller,  the clerk of the county legislative body, or such
  other similar official as shall  have  been  designated  by  the  county
  legislative body, the clerk of each town, the mayor of each city and the
  mayor of each village affected by such improvement.
3.  The  assessors  of each town and city included in such improvement
  district are hereby required to enter in a separate column in the annual
  assessment roll of such town or city before the delivery thereof to  the
  county legislative body the description by number corresponding with the
  number  thereof  on  said  survey,  map and descriptions so filed in the
  county clerk's office, each parcel  of  land  and  each  designation  or
  description  of property within the county in such improvement district,
  together with the name of the then owner or owners thereof as far as the
  same can be ascertained by the assessors, and set opposite  such  number
  and  description  of  each separate parcel or property, in the column of
  the roll for the total assessed valuation of  property,  the  amount  of

  benefit  by  reason  of  such  improvement  received  by  such parcel or
  property as stated and specified in the determination of the  department
  as  modified  by the court if so modified, and recorded in the office of
  the clerk of the county.
4.  The county legislative body shall each year at the time the annual
  tax levy is made levy upon each separate  parcel  and  property  in  the
  county  within  such  improvement district appearing upon the assessment
  rolls of the towns and cities included therein as herein provided,  such
  portion  of  the  amount to be paid by all of the property in the county
  within such improvement district  appearing  by  the  statement  of  the
  department  and the Comptroller made to the board as in title 23 of this
  article provided as the  amount  so  assessed  against  such  parcel  or
  property  on  the  rolls  for  benefit  accruing  thereto  bears  to the
  aggregate amount so assessed on the rolls against all of such lands  and
  properties,  and  the  taxes  so  levied  shall be collected in the same
  manner as general taxes are levied and  collected,  and  shall  be  like
  liens  as  general  taxes until the amount thereof is paid to the county
  treasurer of the county, superior in force and effect to all other liens
  except unpaid general taxes; provided, however, that the  collection  of
  such  tax  shall  only  be  enforced  by  a sale of the land or property
  assessed.
5. On or before the  first  day  of  June  in  each  year  the  county
  treasurer  shall  pay the amount so to be raised in his county, as shown
  by the statement of the department and Comptroller of the previous year,
  to the Comptroller, who shall pay the same into  the  river  improvement
  district  fund.  The tax collectors and county treasurers collecting and
  paying such taxes to the Comptroller shall be governed by and  have  all
  the  powers  specified in the Real Property Tax Law, which formerly were
  specified in articles 4 and 7 of the Tax Law for the collection of taxes
  and sales  of  property  by  county  treasurers  for  unpaid  taxes  and
  redemption of lands.
6.  In  the  event  that  obvious  errors  or  discrepancies should be
  discovered in any assessment of benefits or apportionment of  cost  made
  under  the  provisions  of  title 23 of this article, the department may
  correct the same by filing corrected copies of  the  statement  of  such
  assessment  and  apportionment  and  following  the  procedure specified
  above. Should such correction be made the county  legislative  body  are
  empowered  to  levy  additional  sums  on  or  to give credit to certain
  parcels to the end that the amount collected from each parcel  shall  be
  what  it  should  have  been  had  an  error  not been made. Such county
  legislative body is also empowered to apply to  the  department  for  an
  adjustment of assessments among the various parts into which an original
  parcel  may  be  subdivided.  The  department  shall file and record its
  findings in such cases  as  amendments  to  the  original  or  corrected
  assessment, and shall give notice to the parties affected, but need hold
  no hearing thereon unless such hearing be demanded within ten days after
  notice is given by a party affected. None of the above proceedings shall
  be  held  to reopen the determination of an assessment or apportionment,
  or both, except  as  to  the  particular  matter  involved.  Should  the
  department  at  any  time find that a former assessment or apportionment
  appears with the lapse of time or in the  light  of  new  knowledge  and
  experience to have become inequitable it may so declare by written order
  and  proceed  to review the whole matter by following the full procedure
  laid down in section 15-2303.