2023 New York Laws › CNT - County › Article 5-A - County Water, Sewer, Drainage and Refuse Districts › 271 - Alternative Method of Assessment.

§  271.  Alternative  method  of  assessment.  1.  Notwithstanding the
  provisions of the preceding section, if the notice of public hearing  to
  be  held  by  the  board  of supervisors pursuant to section two hundred
  fifty-four shall contain a statement that the cost  of  the  improvement
  will  be assessed in proportion as nearly as may be to the benefit which
  each lot or parcel of land will derive therefrom, and in the case  of  a
  water  quality  treatment  district, such cost shall be assessed, levied
  and collected as hereinafter provided.  The  board  of  supervisors  may
  determine  to  issue, pursuant to the local finance law, the obligations
  of the county in such an  amount  as  said  board  may  estimate  to  be
  sufficient  to pay the entire cost of the improvement, but not in excess
  of the maximum amount proposed to be expended  for  the  improvement  as
  stated  in  the  notice  of  hearing  published  pursuant to section two
  hundred fifty-four. In preparing the annual  estimate  of  revenues  and
  expenditures  pursuant  to  section  three  hundred  fifty-three of this
  chapter, the administrative head or body shall include, in  addition  to
  all  costs  of  operation and maintenance for the next succeeding fiscal
  year, sums sufficient to pay the annual installment of principal of, and
  interest on, obligations issued as aforesaid. The administrative head or
  body shall thereupon 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  in the district 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. The assessment roll
  shall be submitted to the  budget  officer  at  the  same  time  as  the
  estimate  is submitted, for transmittal with the tentative budget to the
  clerk of the board of supervisors. The assessment roll shall  remain  on
  file  in the office of the clerk and be open to public inspection during
  business hours. The board of supervisors shall hold a public hearing  on
  the assessment roll. Notice of such public hearing shall be published at
  least  once in the official newspapers stating that said assessment roll
  has been completed and that at a time and place to be specified  therein
  the  board of supervisors will meet and hear and consider any objections
  which may be made to the roll. The first publication of  the  notice  of
  the  completion  of the roll shall be not less than five days before the
  date specified for the hearing. At the time  and  place  specified,  the
  board  of supervisors shall meet and hear and consider any objections to
  the assessment roll, and may change  or  amend  the  same  as  it  deems
  necessary  or  just  so  to  do  and  may  affirm  and adopt the same as
  originally proposed or as amended or changed, or they may annul the same
  and order the administrative head or body to proceed anew and to prepare
  another roll or the board of supervisors may prepare such new  roll.  No
  such  amended,  changed or new roll shall be adopted unless the board of
  supervisors shall hold a hearing thereon in  the  manner  and  upon  the
  notice  prescribed for the original hearing. It shall be the duty of the
  board of supervisors to levy the sum apportioned to  and  assessed  upon
  each  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. Such sums so  levied
  shall be collected by the local tax collectors or receivers of taxes and
  assessments  and  shall  be  paid  over  to  the  county  treasurer,  or
  comparable officer or body, in the same manner and at the same  time  as
  taxes  levied  for  general  county  purposes.  The county treasurer, or
  comparable officer or body, shall keep a separate account of such moneys
  and they shall be used only for purposes  of  the  county  district  for

  which  collected. Nothing herein shall prevent the public hearing on the
  assessment roll from being held simultaneously with the hearing  on  the
  county  budget held pursuant to section three hundred fifty-nine of this
  chapter.  If  the  cost  of establishment of the county district and the
  providing of an  improvement  therein  has  been  assessed,  levied  and
  collected  pursuant  to the provisions of this section, then the cost of
  any improvement made pursuant to section two hundred  sixty-eight  shall
  be  assessed,  levied  and  collected pursuant to the provisions of this
  section. If the cost of establishment of the  county  district  and  the
  providing  of  an  improvement  therein  has  been  assessed, levied and
  collected pursuant to the provisions of  section  two  hundred  seventy,
  then  the  cost  of any improvement made pursuant to section two hundred
  sixty-eight shall be assessed, levied  and  collected  pursuant  to  the
  provisions of section two hundred seventy.
2.  If  the  cost  of  establishment  of  a  county  sewer district is
  assessed, levied and  collected  pursuant  to  the  provisions  of  this
  section,  then  the  cost  of  any street lateral sewers included in the
  district or constructed as  an  improvement  to  it  under  section  two
  hundred  sixty-eight,  shall be assessed, levied, and collected from the
  properties, lots or parcels fronting or abutting thereon. The provisions
  of this subdivision two shall not apply to the Southwest sewer district,
  also known as county sewer district  number  three,  in  the  county  of
  Suffolk.
3.  In  the  case  of  water quality treatment districts, the board of
  supervisors shall cause  to  be  prepared  estimates  required  to  meet
  expenses  for  the annual monitoring, testing, operation and maintenance
  of the district, at the same time as provided in this  section  for  the
  preparation  of the assessment roll. 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 therefrom. After  such  annual  estimates  have  been
  prepared  the  board of supervisors shall cause a notice to be published
  in the official newspapers that the same may be examined in  the  office
  of the clerk and that a public hearing will be held thereon by the board
  of  supervisors,  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 county  budget  pursuant  to  section  three  hundred
  fifty-nine of this chapter. Such notice shall be published at least five
  days  before  such  hearing. After such hearing the board of supervisors
  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 board of supervisors shall hold another public  hearing  on
  like  notice.  Such  annual estimates and the apportionment against each
  such lot or parcel shall be adopted by the board of supervisors no later
  than the date of adoption  of  the  annual  county  budget.  After  such
  adoption  such  annual  estimates  shall  be  filed in the office of the
  county clerk, and  the  board  of  supervisors  shall  levy  the  amount
  apportioned to each lot or parcel at the 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. Nothing in this
  section contained shall be construed to prevent the financing, in  whole
  or  in  part,  of  expenditures  by  private sources, grants or by other
  means.