N.Y. Village Law § 14-1416: Apportionment of local assessment

§ 14-1416 Apportionment of local assessment. If the whole or any part

of the expense of constructing a sewerage system is to be assessed upon

the lands benefited, the board of sewer commissioners shall prepare and

file in the office of the village clerk a map and plan of the proposed

area of local assessment. Such expense shall thereupon be apportioned

upon the lands within such area in proportion as nearly as may be to the

benefit which each lot or parcel will derive therefrom, and the ratio of

such benefit shall be established. After making such apportionment the

board shall serve upon each land owner a notice thereof and of the

filing of such map and plan, and that at a specified time and place a

hearing will be had to consider and review the same. The board shall

meet at the time and place specified and hear objections to such

apportionment. It may modify and correct the same, or exclude land from

the area of local assessment. The board of sewer commissioners, upon the

completion of such apportionment, shall file the same in the office of

the village clerk. The apportionment shall be deemed final and

conclusive, unless an appeal be taken therefrom within fifteen days

after the filing thereof.