2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 244-A - Apportionment of Completed Local Assessment Upon Subdivision or Sale of Part of Land Affected.

§  244-a. Apportionment of completed local assessment upon subdivision
  or sale of part of land affected. 1. At any time after the approval  and
  adoption  of  an  assessment-roll for a district or special improvement,
  whether pursuant to  this  chapter  or  any  other  statute  of  general
  application,  under which an assessment is payable in installments which
  become liens against the property upon which assessed at and  only  from
  the  time  they  become  payable,  the owner of the whole or any divided
  portion of a parcel of land against which as a  single  parcel  such  an
  assessment  shall  have been made and any installment or installments of
  which remain unpaid and shall not have become payable  may,  in  case  a
  subdivision  map  of  such  parcel  shall  have  been filed or in case a
  portion  thereof  shall  have  been  transferred   or   conveyed,   make
  application  to  the town board upon a duly acknowledged petition for an
  apportionment  of  such  unpaid  assessment,  to  the  extent  that  any
  installment  or installments thereof shall not have become payable, upon
  the lots or other portions of  such  parcel  as  so  divided;  provided,
  however,  that  such  a petition must be presented to the town board not
  later than the first day of July in any year.
2.  Such  petition  shall  describe  the  assessment  sought   to   be
  apportioned  and  the  parcel  of  land against which it shall have been
  made, and shall give the names and addresses of all the  reputed  owners
  of  the  whole  or  any divided portion or portions of such parcel. If a
  subdivision map thereof shall have been filed, a copy of such map  shall
  accompany  the  petition,  and  if  no  such map shall have been filed a
  description of the separate portions into which such parcel  is  divided
  shall be contained in the petition.
3.  The  town  board  shall  act upon such petition within thirty days
  after the receipt thereof and if it shall determine to grant the  relief
  asked shall make or cause to be made by the assessors a separate written
  apportionment   of  such  unpaid  assesment,  to  the  extent  that  any
  installment or installments thereof shall not have  become  payable,  in
  the  same manner and upon the same basis as required for the preparation
  of  the  assessment-roll,  in  accordance  with  section   two   hundred
  thirty-seven, and shall file or cause the same to be filed with the town
  clerk.  The  town board shall thereupon cause a notice stating that such
  apportionment has been completed and that at a  time  and  place  to  be
  specified  therein  it will hear and consider any objection which may be
  made thereto to be given personally or by mail to each reputed owner  of
  any  portion  of  such  parcel,  and  also  to  be posted in one or more
  conspicuous places upon each  portion  of  such  parcel  reputed  to  be
  separately  owned.  Such notice of hearing shall be given in such manner
  not less than ten nor more than twenty days before  the  time  specified
  therein  for  the  hearing. Thereafter, the town board shall proceed and
  the parties concerned shall be governed in the same manner,  so  far  as
  practicable,  as  provided  in  section  two  hundred  thirty-nine, with
  respect to the original assessment-roll. When such  apportionment  shall
  have  been  finally  approved  and  adopted  by the town board, it shall
  change and correct the assessment-roll of the improvement to conform  to
  such  apportionment; and collection of such apportioned assessment shall
  be made in like manner as provided for the original assessment.
4. An assessment apportioned against a separate part of  a  parcel  of
  land  originally  assessed,  as  provided  in  this section, may in like
  manner be itself similarly apportioned under  appropriate  circumstances
  requiring such apportionment.