N.Y. General Municipal Law § 120-cc: Enforcement of unpaid solid waste collection and/or disposal fee

§ 120-cc. Enforcement of unpaid solid waste collection and/or disposal

fee. 1. Any municipal corporation may adopt a local law providing that

unpaid fees or charges for municipal or municipally contracted solid

waste collection and/or disposal services be included with the annual

tax levy, together with any interest and penalties thereon.

2. No fees for solid waste collection and/or disposal imposed prior to

the adoption of a local law pursuant to this section may be included in

any annual tax levy.

3. In any year in which such unpaid fees and penalties will be

included in the annual tax levy, the governing board shall cause a

statement to be prepared setting forth each amount of solid waste

disposal and/or collection fees in arrears as of thirty days prior to

the last date prescribed by law for the annexation of the warrant to the

assessment roll, a brief description of the property for which or in

connection with which such solid waste services were provided, and the

name and address of the person or corporation liable to pay such amount.

Such statement shall be presented to the board empowered to levy taxes,

and such board shall levy such amounts remaining unpaid on the date

taxes are levied against the real property for which or in connection

with which such solid waste services were provided.

4. The term "municipal corporation", as used in this section, includes

only a city, village, and a town for town-wide solid waste collection

and/or disposal services.