N.Y. County Law § 280-v: Alternative method of assessment

§ 280-v. Alternative method of assessment. Notwithstanding the

provisions of the preceding section, if the notice of public hearing to

be held by the governing body pursuant to section two hundred eighty-e

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, such cost shall be assessed,

levied and collected as hereinafter provided. The governing body may and

is hereby authorized, to issue, pursuant to the local finance law, the

obligations of the county in such an amount as said governing body 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 eighty-e. Notwithstanding any other inconsistent

provision of law to the contrary and in the event such obligations are

issued, no down-payment shall be required, and the period of probable

usefulness shall be ascertained and governed by the type of work or

improvement as follows:

1. Construction work of steel, stone or concrete, thirty years;

2. Construction work of wood, or part wood, twenty years; and

3. Dredging work, fill work, dune restoration or other work or

improvements, to which items one and two above do not apply, five years.

The period of probable usefulness for such dredging, fill, dune

restoration or other work or improvements shall apply even though

easements on land on which such work is done have a duration of less

than five years.

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 including financial aid and assistance made

available by the state or federal government 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. 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

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 governing body. The assessment roll shall

remain on file in the office of the clerk and be open to public

inspection during business hours. The governing body 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 governing body 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 governing body 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 it may annul the same

and order the administrative head or body to proceed anew and to prepare

another roll or the governing body may prepare such new roll. No such

amended, changed or new roll shall be adopted unless the governing body

shall hold a hearing thereon in the manner and upon the notice

prescribed for the original hearing. It shall be the duty of the

governing body 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 in the same

manner and at the same time as taxes levied for general county purposes.

The county treasurer 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 eighty-s 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 eighty-u,

then the cost of any improvement made pursuant to section two hundred

eighty-s shall be assessed, levied and collected pursuant to the

provisions of section two hundred eighty-u.