N.Y. County Law § 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.