N.Y. Second Class Cities Law § 162: Rebates and deficiencies

§ 162. Rebates and deficiencies. In all cases of assessment for

improvements the assessors shall include in the apportionment all the

expenses connected with or which were incident to the making of the

improvement and assessment. Whenever the amount apportioned shall

exceed the actual cost of the improvement, including all expenses

connected therewith or incidental thereto, the comptroller shall certify

the amount of the surplus to the assessors and they shall thereupon

declare a rebate and the excess shall be refunded pro rata to the

persons who paid their assessments. If the amount assessed for any

improvement shall be insufficient to cover the cost of the improvement,

including all expenses connected therewith and incidental thereto, the

comptroller shall certify the amount of the deficiency to the common

council and assessors, and the common council and assessors shall

forthwith cause to be assessed and levied the amount of such deficiency

pro rata upon the property included within the original assessment and

the same shall be assessed, levied and collected in like manner as other

assessments of a like character.