2023 New York Laws › TWN - Town › Article 12 - District and Special Improvements › 202 - Expenses of Improvement; How Raised.

§  202.  Expenses  of  improvement;  how raised. 1. The expense of any
  public improvement made under authority of this  article  shall  include
  the  amount  of  all  contracts,  the  costs  of all lands and interests
  therein necessarily acquired including the total payments  of  principal
  remaining   on   obligations   assumed  pursuant  to  paragraph  (b)  of
  subdivision twelve of section one hundred  ninety-eight,  the  costs  of
  erection  of  necessary buildings for operation or administration of the
  improvement,  printing,  publishing,  interest  on  loans,   legal   and
  engineering  services  and  all other expenses incurred or occasioned by
  reason  of  the  improvement  or  project.  The  town  board,  upon  the
  submission of a verified statement of the cost of preparation of the map
  and  plan  accompanying  a  petition  for  the establishment of a sewer,
  wastewater  disposal,  drainage,  water  or  water   quality   treatment
  district, and upon the submission of a verified statement of the cost to
  petitioners   for   legal   services   rendered   in  a  proceeding  for
  establishment or extension of any improvement district,  may  refund  to
  the  petitioners  the  reasonable cost thereof and include the amount or
  amounts refunded as a part of the cost of the improvement.  In addition,
  the town board may apportion against and charge to the  cost  of  making
  any  improvement  an  allowance  for  any  services rendered by the town
  attorney, town  engineer  or  any  salaried  town  employee,  when  such
  services have been necessary to or occasioned by reason of the making of
  the particular improvement.
2.  The  expense  of  the  establishment  of a sewer, sewage disposal,
  wastewater disposal, drainage or water quality treatment district and of
  constructing  a  trunk  sewer  or  drainage  system   therein   and   of
  constructing   lateral  sewers,  drains  and  water  mains  pursuant  to
  paragraph (a) of subdivision one of section one hundred ninety-nine, and
  of constructing street improvements  pursuant  to  section  two  hundred
  shall  be borne by local assessment upon the several lots and parcels of
  lands which the town board shall determine and specify to be  especially
  benefited  by  the  improvement,  and the town board shall apportion and
  assess upon and collect from the several lots and  parcels  of  land  so
  deemed  benefited,  so  much  upon  and  from  each  as shall be in just
  proportion to the amount of benefit which the improvement  shall  confer
  upon the same.
3.  The expense of the establishment of a park, public parking, water,
  lighting,  snow  removal,  water  supply,  water,  water   storage   and
  distribution,  sidewalk,  refuse  and  garbage,  aquatic  growth control
  district, ambulance district,  harbor  improvement  district,  watershed
  protection  improvement  district, public dock district, fallout shelter
  district, or beach erosion control district, and providing  improvements
  or  services, or both, therefor, and of constructing lateral water mains
  pursuant to paragraph (b) of subdivision  one  of  section  one  hundred
  ninety-nine,  shall  be  assessed, levied and collected from the several
  lots and parcels of land within the district for  each  purpose  in  the
  same  manner  and  at  the  same  time  as other town charges, except as
  otherwise provided by law. In the event that any order adopted  pursuant
  to section two hundred nine-d of this chapter for the establishment of a
  water  district,  sidewalk district, a public parking district, a refuse
  and garbage district,  an  aquatic  growth  control  district,  lighting
  district,  watershed  protection  improvement district, or beach erosion
  and control district or that any petition for  the  establishment  of  a
  water  district,  sidewalk district, a public parking district, a refuse
  and garbage district,  an  aquatic  growth  control  district,  lighting
  district,  or  beach erosion control district, shall contain a statement
  that the cost of constructing  the  water  system,  sidewalks,  lighting
  system,  or  acquiring  and  improving  lands  for public parking or for

  refuse and garbage  purposes  or  for  beach  erosion  control,  or  for
  watershed protection improvement district or for aquatic growth control,
  shall be assessed by the town board in proportion as nearly as may be to
  the  benefit  which each lot or parcel will derive therefrom, the amount
  to be raised for the payment of the principal and interest of the  bonds
  issued  for  the  construction  of the water system, sidewalks, lighting
  system, or acquiring and improving  lands  for  public  parking  or  for
  refuse and garbage purposes or for beach erosion control, or for aquatic
  growth   control,  or  for  watershed  protection  improvement  district
  pursuant to such petition or order,  shall  be  assessed  on  the  lands
  within such district in the same manner as provided in the case of trunk
  sewers.  The  expense  of  constructing  lateral water mains pursuant to
  paragraph (c) of subdivision one  of  section  one  hundred  ninety-nine
  shall  be  assessed,  levied  and  collected  from  the several lots and
  parcels of land within the district in proportion to the  area  of  such
  lot or parcel of land to the total area of the district.
4.  Except as provided in section two hundred four of this article, in
  all districts in which assessments have heretofore been levied  upon  an
  ad  valorem  basis,  assessments shall hereafter be levied upon the same
  basis. In all districts in which assessments have heretofore been levied
  upon a benefit basis, assessments shall hereafter  be  levied  upon  the
  same basis.
5.  The  expense  of  any  extension  to  an  existing  water,  sewer,
  wastewater disposal or drainage district shall include all the costs and
  expenses occasioned by reason of such extensions and in addition thereto
  such proportion of the cost of any reservoir or reservoirs,  standpipes,
  water  purification  works,  pumping  stations  and  main  water  lines,
  including lands, of the original district and  such  proportion  of  the
  cost  of  the  outfall  and trunk sewer and sewage disposal or treatment
  works including lands of the original district, as the town board  shall
  determine.  If  the expense of constructing an improvement in a district
  shall be borne by local assessment  upon  the  lands  deemed  especially
  benefited  by the improvement and in proportion to the amount of benefit
  which the improvement  conferred  upon  the  same,  the  expense  of  an
  extension  to  such district shall be borne by local assessment upon the
  several lots and parcels of land within the  extension  which  the  town
  board  shall  determine  and  specify  to be especially benefited by the
  improvement, and the town board shall  apportion  and  assess  upon  and
  collect  from  the several lots and parcels of land so deemed benefited,
  so much upon each as shall be  in  just  proportion  to  the  amount  of
  benefit which the improvement shall confer upon the same. If the expense
  of  constructing  or  providing  an  improvement  in a district shall be
  assessed, levied and collected from the several lots or parcels of  land
  within  the  district  in  the same manner and at the same time as other
  town charges, the expense of an extension to such district shall also be
  assessed, levied and collected from the several lots and parcels of land
  within such extension in the same manner and at the same time  as  other
  town charges.
6. Notwithstanding the provisions of subdivision five of this section,
  whenever  pursuant  to  section  two  hundred six-a of this article, all
  expenses  of  a  district,  including  all  extensions  thereto,   shall
  thereafter  be  charged  against  the  entire  area  of  the district as
  extended, then the cost of all improvements for  the  original  district
  and  any  extensions  thereto,  together  with  the  cost of any further
  improvements authorized pursuant to section one hundred  ninety-nine  or
  two hundred two-b of this article, shall be assessed against the area of
  the  entire  district,  as  extended,  utilizing  a  single consolidated
  assessment roll.