N.Y. Town Law § 202-a: Expense of maintenance

§ 202-a. Expense of maintenance. After the improvement is constructed

and completed, it shall be maintained by the town board and the expense

of such maintenance shall be a charge upon the district or upon the lots

or parcels of land against which the expense of the improvement was

charged.

1. If the expense of such improvement is required by section two

hundred two to be assessed, levied and collected from the several lots

and parcels of land in the same manner and at the same time as other

town charges, the expense of maintenance of such improvement shall be

assessed, levied and collected in like manner.

2. If the expense of such improvement is required by section two

hundred two to be apportioned and assessed upon such lots or parcels of

land in proportion to the amount of benefit which the improvement shall

confer upon the same, the expense of maintenance of such improvement

shall be apportioned and assessed in like manner.

3. The commissioners, if there be commissioners, of every district in

which the expense of the improvement is required to be apportioned or

assessed in proportion to the amount of benefit conferred, and the town

board in every other instance, shall annually prepare detailed estimates

in writing of the anticipated revenues and expenditures for such

district and special improvement for the purpose of determining the

amount of money required to meet the expense of maintaining the

improvement for the fiscal year commencing on the first day of January

next succeeding. Such estimate may contain for contingent purposes, an

amount not to exceed ten per centum of the amount estimated as necessary

to meet the expense of maintaining the improvement exclusive of the

amount necessary to pay debt service and judgments.

4. After such annual estimates have been prepared, the commissioners

of the district, or the town board if there be no commissioners, shall

annually assess the amount of the estimate of expenditures, less the

estimate of revenues as set forth in the estimate so prepared, on the

lots and parcels of land against which the expense of the improvement

was charged, 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 that

in towns in the county of Westchester where the anticipated expenditures

do not exceed the sum of five hundred dollars, no assessment roll shall

be required. The commissioners, or the town board if there be no

commissioners, shall file such estimates and the assessment roll with

the town clerk between the first and the fifteenth days of September in

each year, except that in towns in Westchester county such estimates and

assessment roll, if required, shall be prepared and filed with the town

clerk at the time set forth in subdivision two of section one hundred

six and section one hundred eight of this chapter.

5. The town board shall hold a public hearing thereon in the manner

and upon the notice prescribed by section two hundred thirty-nine,

except that in towns in Westchester county such hearing shall be held in

accordance with the provisions of section one hundred eight of this

chapter. After such public hearing, it shall be the duty of the town

board to adopt such assessment roll as originally prepared or to amend

or change such assessment roll or to prepare a new roll, but no such

amended, changed or new roll shall be adopted unless the town board

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

prescribed for the original hearing. Such original, amended, changed or

new roll shall be adopted at least thirty days before the annual meeting

of the board of supervisors at which taxes are levied in the county in

which the town is situated, except that this provision shall not apply

to towns in Westchester county.

6. Except in the Keuka Park water district, town of Jerusalem, county

of Yates as provided in subdivision six-a of this section, when said

assessment roll has been adopted, it shall be filed forthwith in the

office of the town clerk. The supervisor shall transmit to the board of

supervisors, or other levying body, at the meeting thereof at which

taxes are levied, a copy of such assessment roll. It shall be the duty

of the board of supervisors, or other levying body, to levy the sum

apportioned to and assessed upon each such lot or parcel of land, in

such assessment roll, against 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, and in any case where no assessment roll is required, to spread

the amount of the levy in proportion as nearly as may be to the benefit

which each lot or parcel will derive therefrom.

6-a. In the Keuka Park water district, town of Jerusalem, county of

Yates, when said assessment roll has been adopted, it shall be filed

forthwith in the office of the town clerk. The town clerk shall send to

the owner of each lot or parcel of land in such assessment roll not

later than January first of the year next ensuing a notice setting forth

the sum apportioned to and assessed upon each such lot or parcel of land

in such assessment roll. Such notice shall further state that the sum so

apportioned and assessed may be paid in one lump sum on or before

January thirty-first next ensuing or in such installments between

January first and September thirtieth next ensuing as the town board may

from time to time designate by resolution. On October fifteenth next

ensuing the supervisor shall transmit to the Yates county legislature at

the meeting thereof at which taxes are levied a copy of such assessment

roll showing the sums apportioned to and assessed upon each such lot or

parcel of land and the sums which have been paid thereon to date. It

shall be the duty of the Yates county legislature to levy the sum

remaining unpaid upon each such lot or parcel of land in such assessment

roll against 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.

7. The town board may apportion against and charge to the expense of

maintaining any improvement an allowance for any services rendered by

any town officer or employee when such services have been necessary to

and occasioned by reason of the maintenance of an improvement, or the

town board may separately compensate any town officer or employee for

services necessary to or occasioned by reason of the maintenance of an

improvement and include the amount so paid in the expense of such

maintenance.

8. The town board shall cause to be prepared estimates required to

meet expenses for annual monitoring, testing, operation and maintenance

of the water quality treatment district, at the same time as provided in

this chapter for the preparation of the tentative budget for the town.

Such annual estimates shall contain the anticipated revenue and

expenditures for such district for the ensuing year. It shall also show

the amount of expenses which shall be apportioned or charged against

each lot or parcel within such district in proportion as nearly as may

be to the benefit which each such lot or parcel will derive from the

service or improvement. After such annual estimates have been prepared,

the town board shall cause a notice to be published in the official

newspaper, or if none has been designated, a newspaper having general

circulation in the town, that the same may be examined in the town

clerk's office and that a public hearing will be held thereon by the

town board, specifying the time when and the place where such hearing

will be held. Such public hearing may be held on the same day as the

hearing on the preliminary budget. Such notice shall be published at

least five days before such hearing. After such hearing the town board

shall adopt such estimates or it may amend and modify the same. If the

amount apportioned against any one parcel is increased after the public

hearing, the town board shall hold another public hearing on like

notice. Such annual estimates and the apportionment against each such

parcel shall be adopted by the town board no later than the date of

adoption of the annual town budget. After such adoption such annual

estimates shall be filed in the office of the town clerk, and the

supervisor shall transmit the same to the tax levying body which shall

levy the amount apportioned against each parcel or lot at the same time

and in the manner provided by law for the levy of town and county taxes.

Such amount so levied shall be collected and enforced at the same time

and in the manner that town and county taxes are collected and enforced.