N.Y. Environmental Conservation Law § 15-2311: Financing of river improvements; assessment and collection of cost; correction and revision of assessments

§ 15-2311. Financing of river improvements; assessment and collection of

cost; correction and revision of assessments.

1. After a river improvement project has been duly authorized and the

determination of benefits and the apportionment of cost thereof duly

recorded, the department may finance such improvement pursuant to the

Local Finance Law. If obligations are issued, they shall not be

construed in any event as obligations of the state, and neither the

state, the department, nor any member thereof personally shall be

obligated to pay the principal or interest therefor. Such obligations

shall be lawful investments for savings banks, trust companies,

executors and trustees and for any of the funds of the state which by

law may be invested. The proceeds thereof shall be deposited in a

national or state bank or trust company either in Albany or in one of

the counties in which such improvement is made, to be approved by the

Comptroller. Before any such deposit is made, the Comptroller shall

require from the depository security for the repayment of the same to

the department upon demand of the moneys so deposited in the manner

provided in section 106 of the State Finance Law. Moneys received under

the provisions of title 23 of this article shall constitute a fund to be

known as the "river improvement district fund," and the portion thereof

applicable to each improvement shall be separately kept by the

Comptroller and the same are hereby pledged to the payment of the cost

and expenses of such improvement and the Comptroller is authorized and

directed to pay therefrom the costs and expenses of such improvement

upon the order of the department or the authorized officer thereof.

2. The department shall, on or before September 1 following the

issuing of any obligations and annually thereafter, prepare a statement

of the amount to be raised during the ensuing year, in order to retire

the obligations maturing during such year, together with the interest

thereon and the estimated cost of maintenance of such improvement for

the ensuing calendar year. Such statement shall be approved by the

Comptroller; it shall show the amount of the proportional share thereof

to be paid by each county, town, city or village respectively as

determined by the department, and such county, town, city or village

shall cause the same to be assessed, levied and collected in the same

manner as provided by law with reference to general taxes, and paid to

treasurer of the county, who shall forthwith forward the same to the

Comptroller to be by him paid into the river improvement district fund

applicable to such improvement; it shall also show the amount of the

proportional share thereof to be paid by the lands and properties

collectively in such improvement district within each county during such

year, to be assessed, levied and collected as hereinafter provided.

Copies of this statement shall be transmitted on or before September 1

to the Comptroller, the clerk of the county legislative body, or such

other similar official as shall have been designated by the county

legislative body, the clerk of each town, the mayor of each city and the

mayor of each village affected by such improvement.

3. The assessors of each town and city included in such improvement

district are hereby required to enter in a separate column in the annual

assessment roll of such town or city before the delivery thereof to the

county legislative body the description by number corresponding with the

number thereof on said survey, map and descriptions so filed in the

county clerk's office, each parcel of land and each designation or

description of property within the county in such improvement district,

together with the name of the then owner or owners thereof as far as the

same can be ascertained by the assessors, and set opposite such number

and description of each separate parcel or property, in the column of

the roll for the total assessed valuation of property, the amount of

benefit by reason of such improvement received by such parcel or

property as stated and specified in the determination of the department

as modified by the court if so modified, and recorded in the office of

the clerk of the county.

4. The county legislative body shall each year at the time the annual

tax levy is made levy upon each separate parcel and property in the

county within such improvement district appearing upon the assessment

rolls of the towns and cities included therein as herein provided, such

portion of the amount to be paid by all of the property in the county

within such improvement district appearing by the statement of the

department and the Comptroller made to the board as in title 23 of this

article provided as the amount so assessed against such parcel or

property on the rolls for benefit accruing thereto bears to the

aggregate amount so assessed on the rolls against all of such lands and

properties, and the taxes so levied shall be collected in the same

manner as general taxes are levied and collected, and shall be like

liens as general taxes until the amount thereof is paid to the county

treasurer of the county, superior in force and effect to all other liens

except unpaid general taxes; provided, however, that the collection of

such tax shall only be enforced by a sale of the land or property

assessed.

5. On or before the first day of June in each year the county

treasurer shall pay the amount so to be raised in his county, as shown

by the statement of the department and Comptroller of the previous year,

to the Comptroller, who shall pay the same into the river improvement

district fund. The tax collectors and county treasurers collecting and

paying such taxes to the Comptroller shall be governed by and have all

the powers specified in the Real Property Tax Law, which formerly were

specified in articles 4 and 7 of the Tax Law for the collection of taxes

and sales of property by county treasurers for unpaid taxes and

redemption of lands.

6. In the event that obvious errors or discrepancies should be

discovered in any assessment of benefits or apportionment of cost made

under the provisions of title 23 of this article, the department may

correct the same by filing corrected copies of the statement of such

assessment and apportionment and following the procedure specified

above. Should such correction be made the county legislative body are

empowered to levy additional sums on or to give credit to certain

parcels to the end that the amount collected from each parcel shall be

what it should have been had an error not been made. Such county

legislative body is also empowered to apply to the department for an

adjustment of assessments among the various parts into which an original

parcel may be subdivided. The department shall file and record its

findings in such cases as amendments to the original or corrected

assessment, and shall give notice to the parties affected, but need hold

no hearing thereon unless such hearing be demanded within ten days after

notice is given by a party affected. None of the above proceedings shall

be held to reopen the determination of an assessment or apportionment,

or both, except as to the particular matter involved. Should the

department at any time find that a former assessment or apportionment

appears with the lapse of time or in the light of new knowledge and

experience to have become inequitable it may so declare by written order

and proceed to review the whole matter by following the full procedure

laid down in section 15-2303.