N.Y. County Law § 280-u: Assessment of the cost

§ 280-u. Assessment of the cost. The expense of the establishment of a

district and of providing improvements therein, including the

improvements described in section two hundred eighty-s, 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 governing body 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 section eight hundred four 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.

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 have 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 governing body 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 section eight hundred four of the

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

shall annually be allocated by the governing body 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. Provided, however, that for a hurricane protection

project such assessment shall be at a rate not to exceed twenty per

centum of the net annual cost to the county for such improvement when

such lot or parcel is publicly used or owned and not to exceed seventy

per centum of such cost when the lot or parcel is privately owned.

Provided further, that for single purpose flood or shoreline erosion

control projects, such assessment shall be at a rate up to one hundred

per centum of the net annual cost to the county whether such lot or

parcel is publicly or privately owned.

The governing body, after holding a public hearing upon notice

published in the same manner as provided in section two hundred eighty-e

of this article, from time to time, by resolution may change either (1)

the allocation of the cost of such improvements 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

eighty-i of this article 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 eighty-i of this article.

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.