N.Y. Environmental Conservation Law § 15-2123: Assessments; how levied and collected

§ 15-2123. Assessments; how levied and collected.

1. After the apportionment of cost has been made and filed in

accordance with the provisions of section 15-2121 hereof, the board

shall prepare a statement showing the name of each public corporation

and a description of each parcel of real estate benefited by such

reservoir and the amount to be borne by each as determined in the

apportionment. The board shall also determine and state whether the

amounts shall be paid in one sum or in annual installments, in such

amounts as the board shall annually determine to be necessary.

2. A copy of such statement duly verified under the seal of the

district shall be filed with the clerk of each county, town, village or

city affected or containing any real estate which is benefited. The

clerk of every such county, city, town or village shall make and deliver

to the county legislative body of such county, the common council of

such city, the board of trustees of such village, and the assessors of

such town, city or village a copy of such statement.

3. The county legislative body of every such county shall levy and

assess upon such county and upon each town specified in such statement

the amount of such cost and expense which in such statement is certified

to be the proportion thereof which should be borne by such county or

such town as a whole, and the common council or other governing body of

each city and the board of trustees of every such village shall in like

manner levy and assess upon such city and village respectively the

amount of such cost and expense which in such statement is certified to

be the proportion thereof which should be borne by such city and village

respectively. The assessors of each town or city, containing individual

real estate upon which a proportion of such cost is assessed, shall

enter on a separate page of their assessment roll a statement of the

total amount to be paid by such individual real estate, a description of

each parcel and of the property rights defined as real estate herein and

the amount chargeable thereto, as contained in the statement filed. The

county legislative body of each county wherein such property or land is

situate shall levy and assess against each such parcel and each such

property right defined as real estate herein the amount specified in the

statement, and shall by their warrant direct the collection thereof in

the same manner and by the same procedure as general taxes are

collected; and in case it is determined that the amount is to be paid in

annual installments, the county legislative body or the assessors of the

city, town or village, as the case may be, shall annually assess the

annual installment to be paid by such county, city, town or village or

person in the manner provided by this section until the whole amount

shall be paid.

4. Upon the assessment of the cost as provided in this section, the

amounts apportioned and assessed shall be paid and remain charges

against the several public corporations and liens upon the several

properties charged therewith, until paid or otherwise removed, superior

in force and effect to all other liens except unpaid general taxes. All

moneys collected under and by virtue of the provisions of this section

shall be paid to the county treasurer of the county benefited or the

county in which the town, city, village or real estate is located who

shall pay the same on or before the first day of June in each year to

the Comptroller of the state, who shall deposit the same in depository

banks to the credit of the several funds of such district as herein

provided. In event that it has been determined that the cost of the

improvement shall be paid in installments, interest for one year at a

rate not higher than the rate of interest secured by the obligations to

which the assessments are applicable, and not more than sufficient to

pay the same, shall be added to the amount of each installment, on the

cost of the improvement less the installment or installments previously

levied or assessed, and be collected in the manner provided for the

collection of the principal of the assessment. In the case of default

in payment of assessments or any installment thereof levied as herein

provided, the same penalties shall be collected as are provided in the

case of failure to pay general taxes within the time prescribed by law,

and when collected shall be deemed a part of the assessment.

5. If the assessment, together with the amount appropriated by the

state, be insufficient to pay the obligations issued on account of such

improvement, the board shall make a new assessment or assessments, as

the case may be, to make up the deficiency, and the owner and holder of

any obligations issued under title 21 of this article may by appropriate

remedy compel the assessment of such deficiency.

6. Notwithstanding the provisions of subdivision four of this section,

all moneys required to be collected under and by virtue of the

provisions of this section may be paid directly to the river regulating

district responsible for levying the assessment, provided the payment is

made prior to the thirty-first day of October of the year in which the

assessment is levied. Any direct payments received by the river

regulating district shall be forwarded by the district to the state

comptroller, who shall deposit the same in depository banks to the

credit of the several funds of such district as herein provided. Upon

receipt of any such direct payments, the river regulating district board

shall notify the appropriate county treasurer to whom such payments

would have been made under subdivision four of this section had not

direct payment been made to the river regulating district. All moneys

required to be collected and not paid directly to the river regulating

district by the thirty-first day of October of the year in which the

assessment is levied shall be payable to the county treasurer as

provided under subdivision four of this section and shall be subject to

a service fee of one percent of the total amount assessed which shall be

added to the amount to be collected and which shall be in addition to

any penalties which may be imposed in the case of failure to pay general

taxes within the time prescribed by law and when collected, such

penalties shall be deemed a part of the assessment. All service fees

collected by county treasurers pursuant to this subdivision shall be

retained by the county treasurer and deposited in the general fund of

the county, provided the moneys collected under the annual assessment

installment are paid to the comptroller of the state within thirty days

of their receipt by such county treasurer. Otherwise, the county

treasurer shall pay over the entire service fee collected to the

comptroller of the state for deposit to the credit of the several funds

of the river regulating district in the same manner as moneys collected

under the annual installments of the assessments provided for herein.