N.Y. County Law § 280-q: Revenues

§ 280-q. Revenues. 1. The county treasurer shall collect and receive

all levies, charges, other revenue of the district and grants in aid and

assistance and keep a true account of all such receipts. Unpaid levies

and charges shall be a lien upon the real property upon which or in

connection with which improvements were provided as and from the first

day fixed for payment of such levies and charges.

2. The county treasurer shall prepare, and transmit to the governing

body, on or before the first day of December in each year a list of

those residents or property owners within the county who are in arrears

in the payment of levies or charges for a period of thirty days or more

after the last day fixed for payment of such levies and charges without

penalty. The list shall contain a brief description of the properties

for which the improvements were provided, the names of the persons or

corporations liable to pay for the same and the amount chargeable to

each, including penalties and interest computed to December

thirty-first. The governing body shall levy such sums against the

properties liable and shall state the amount thereof in a separate

column in the annual tax rolls of the various municipalities under the

name of "county hurricane protection, flood and shoreline erosion

control improvement district tax". Such amounts, when collected by the

several municipal collectors or receivers of taxes, shall be paid over

to the county treasurer. All of the provisions of the tax laws of the

state of New York and the Suffolk county tax act covering the

enforcement and collection of unpaid taxes or assessments for special

improvements not inconsistent herewith shall apply to the collection of

such unpaid levies and charges. Such amounts, when received by the

county treasurer, shall be credited to the applicable county district

fund and shall be used only for such county district purposes.