N.Y. Town Law § 247: Reassessment and apportionment where original assessment and apportionment has been held invalid

§ 247. Reassessment and apportionment where original assessment and

apportionment has been held invalid. In the event that any tax or

assessment apportionment assessed or levied upon any property in any

town on account of or in behalf of any district or for the construction

of any improvement authorized by this chapter, for the payment of the

principal or interest of any town bond issued on behalf of any such

district or improvement, shall be held invalid or illegal because of the

invalidity of, or any irregularity in, the proceedings for the

establishment or enlargement of such district, or for the acquisition,

construction, enlargement or extension of any improvement therein or for

the construction of any improvement authorized by this chapter, the town

board shall make a new apportionment, assessment or levy of the amount

to be raised for the payment of the principal and interest of such bonds

in the manner provided by law for the original apportionment, assessment

or levy, or if such new apportionment, assessment or levy cannot be

legally made, shall assess such amount on the lands within the district

or abutting upon such improvement in proportion as nearly as may be to

the benefit which each lot or parcel will derive therefrom in the manner

provided by this chapter for the assessment of the cost of the

construction of a sewer system, and such board may, after a hearing held

thereon, determine to assess such amount on all such lands or on the

lands benefited, in proportion to the assessed valuation of such lands.

After such amount has been so apportioned or assessed, the town board

shall transmit a statement showing each lot or parcel liable and the

amount chargeable to each to the board of supervisors. The board of

supervisors shall levy the respective amount against the property liable

and shall cause to be prepared forthwith a special or supplemental

tax-roll and shall cause said amounts to be collected in the same manner

as other town taxes. Said amounts when collected shall be paid to the

supervisor and be by him applied in payment of the bonds. Nothing herein

contained shall in any way limit or affect the power to pay the

principal and interest of such bonds in the same manner as other town

charges are paid.