N.Y. County Law § 270: Assessment of the cost

§ 270. Assessment of the cost. 1. The expense of the establishment of

a district, except a water quality treatment district, and of providing

improvements therein, including the improvements described in section

two hundred sixty-eight, shall be assessed, levied and collected from

the several lots and parcels of land within the district in the same

manner and at the same time as county charges, except that before any

special assessment is levied pursuant to this section, the board of

supervisors shall increase or diminish the aggregate valuations of real

estate in that portion of any tax district included within the county

district by following the equalization rule set forth in article eight

of the real property tax law. The annual expense of operation and

maintenance shall be assessed, levied and collected in the same manner

and at the same time as the expense of the improvement is assessed,

levied and collected.

2. The board of supervisors may adopt a resolution authorizing the

application of the agricultural assessment established pursuant to

article twenty-five-AA of the agriculture and markets law to the special

assessment or special ad valorem levy made on behalf of a water, sewer,

or sanitation district on land located within the water, sewer, or

sanitation district and benefitting from such agricultural assessment. A

copy of this resolution shall be delivered to the assessor or assessors

of each town and shall be effective on the assessment roll prepared on

the basis of the next taxable status date following its adoption. A

resolution repealing this authorization shall similarly be delivered to

the assessor or assessors of the town and shall be effective on the

assessment roll prepared on the basis of the next taxable status date

following its adoption.

3. Notwithstanding any other provisions of this chapter if zones of

assessment have been initially established, and an initial allocation of

the total estimated cost of the facilities has been made to such zones

of assessment, the amount of the cost of the facilities so allocated to

any such zone of assessment shall be annually assessed, levied and

collected from the several lots and parcels of land within said zone of

assessment within the district in the same manner and at the same time

as other county charges, except that before any special assessment is

levied pursuant to this section, the board of supervisors shall increase

or diminish the aggregate valuations of real estate in that portion of

any such zone of assessment included within the county district by

following the equalization rule set forth in article eight of the real

property tax law. The annual expense of operation and maintenance shall

annually be allocated by the board of supervisors as between the zones

of assessment of the district and shall be assessed, levied and

collected from the several lots and parcels of land within each zone of

assessment chargeable therewith, in the same manner and at the same time

as county charges.

4. The board of supervisors, after holding a public hearing upon

notice published in the same manner as provided in section two hundred

fifty-four of this chapter, from time to time, by resolution may change

either (1) the allocation of the cost of such facilities as between such

zones of assessment or (2) the boundaries of such zones of assessment.

After adoption of such resolution, application shall be made to the

department of audit and control in the manner provided in section two

hundred and fifty-eight of this chapter for a determination as to

whether the proposed changes will result in an undue burden upon the

property of any zone of assessment. The state comptroller shall make an

order in duplicate granting or denying permission for the proposed

changes and thereafter, proceedings shall be taken in the same manner

provided in section two hundred fifty-eight of this chapter.

5. Nothing in this section contained shall be construed to prevent the

financing in whole or in part, pursuant to the local finance law, of

expenditures made pursuant to this article.