2010 New York Code
ENV - Environmental Conservation
Article 15 - WATER RESOURCES
Title 19 - (15-1901 - 15-1983) DRAINAGE
15-1955 - Proceedings for assessment and collection of cost.

§ 15-1955. Proceedings for assessment and collection of cost.
    1.  Except  as  otherwise  provided  by  law,  all  costs and expenses
  necessary for the formation, improvement and maintenance of  a  drainage
  improvement  district  shall be met from funds collected from the owners
  of lands benefited or affected or from public corporations  as  provided
  in  title  19  of this article. The fiscal year shall start on the first
  day of July.
    2. On or before the first day of July each year the  department  shall
  prepare   and  file  for  each  existing  or  proposed  district  having
  outstanding indebtedness or for which the borrowing of  money  has  been
  authorized,  an itemized statement of the amounts that must be collected
  on the tax roll to be prepared that year to meet the fiscal  obligations
  of  the  district for the following fiscal year, including retirement of
  outstanding or contemplated evidences of indebtedness, interest thereon,
  repayments to the drainage fund and all other costs of whatever name  or
  nature.  Such statement shall set forth separately each project or parts
  of a project or  other  items  in  such  manner  as  to  facilitate  the
  preparation  of the tax rolls as herein provided. The total of each such
  item shall further be subdivided to show the amount thereof to  be  paid
  by each county, town, city or village and the amount to be levied on the
  individual  properties.  This last amount shall be further subdivided to
  show the total amount to be levied and collected in each  county,  town,
  city or village, all as previously determined by the department.
    3.  Such  statement shall be approved as to the various amounts by the
  Comptroller. Certified copies of each statement shall be filed with  the
  Comptroller,  with  the  clerk  of  the county legislative body, or such
  other similar official as shall  have  been  designated  by  the  county
  legislative  body,  the clerk of each town and the clerk of each city or
  village affected thereby.
    4. The amount shown on each statement to be due from any county, town,
  city or village shall be  by  such  municipality  assessed,  levied  and
  collected  in  the  same  manner  as  provided  by law with reference to
  general taxes and paid  to  the  treasurer  of  the  county,  who  shall
  forthwith forward the same to the Comptroller to be paid by him into the
  drainage  improvement  district  fund  applicable  to  such  district or
  proposed district or into the drainage fund. That portion of  each  such
  item  which  is to be levied on the individual properties in any town or
  city shall be handled as follows. The  appropriate  board  of  assessors
  shall  ascertain  from the maps filed and apportionment of cost filed or
  recorded, the various parcels liable for any part of such item and shall
  enter in appropriate columns in the annual assessment  roll  before  the
  delivery  thereof to the county legislative body the number of each such
  parcel, the name of the owner as far as the same can be  ascertained  by
  the  assessors and the figure to be used in determining the amount to be
  borne by each parcel, be it area, enhancements,  modified  enhancements,
  assessed  valuation  or  percentage, all as shown by the above-mentioned
  maps or statements. Should a parcel have been subdivided, each  division
  shall  be  so  entered  separately  and  the  area, enhancement or other
  figures shall be subdivided accordingly by the assessors.
    5. The county legislative body shall each year, at the time the annual
  tax levy is made, levy  upon  each  separate  parcel  so  shown  on  the
  assessment  rolls  an  amount  which shall bear the same relation to the
  total to be collected as shown by the  annual  statement  as  the  area,
  enhancement or similar figure assigned to that parcel bears to the total
  of  all such areas, enhancements or similar figures. Should the board of
  supervisors discover errors in the work of the  assessors,  they  hereby
  are  specifically  empowered to correct the same so that the full amount
  shown by the annual statement of the department shall be  assessed  upon

the properties liable therefor and it shall be the duty of the assessors
  to aid the county legislative body in making such corrections.
    6. The amount so levied shall be collected and shall be a like lien as
  general  taxes until the amount thereof is paid to the county treasurer,
  superior in force and effect to all other liens  except  unpaid  general
  taxes,  provided,  however,  that  the  collection  of such tax shall be
  enforced only by sale of the land or property assessed. On or before the
  first day of June in each year the county treasurer shall pay the amount
  so to be raised in his county, as shown by the annual statement  of  the
  department  of  the  previous year, to the Comptroller who shall pay the
  same into the drainage improvement district fund or  into  the  drainage
  fund  as  the  case  may  be.  The  tax collectors and county treasurers
  collecting and paying such taxes to the Comptroller shall be governed by
  and have all the powers specified in the Real Property  Tax  Law,  which
  formerly  were  specified  in  articles  4  and 7 of the Tax Law for the
  collection of taxes and sale of property by county treasurers for unpaid
  taxes and redemption of lands.