2013 New York Consolidated Laws
VIL - Village
Article 14 - (14-1400 - 14-1438) SEWERS
14-1432 - Levy of taxes and assessments to pay bonds issued for a sewerage system.

 
    §  14-1432  Levy  of  taxes  and assessments to pay bonds issued for a
  sewerage system. The board of trustees of any village which  shall  have
  heretofore issued or may hereafter issue bonds for the purpose of paying
  the  cost  of  constructing  in  said village a sewerage system, whether
  including or not including trunk lines, outfall sewers, disposal  plants
  or  lateral  sewers, or private on-site wastewater disposal systems may,
  notwithstanding that any  part  of  the  expense  of  constructing  such
  sewerage  system  or  private  on-site  wastewater  disposal  system has
  theretofore been assessed upon lands benefited, determine and order that
  any portion of such cost, not exceeding in amount the  aggregate  amount
  of  such  bonds  then  outstanding,  shall  be  assessed  upon the lands
  benefited by the construction of such sewerage system or private on-site
  wastewater disposal system in the manner provided in this  section.  Any
  such resolution shall determine the aggregate amount of such bonds which
  shall  then  be outstanding and unpaid and shall fix the portion of each
  installment of maturities of  said  bonds  which  is  thereafter  to  be
  assessed  upon  lands benefited, in the manner provided in this section.
  Any such resolution shall be subject to a permissive  referendum.  Prior
  to the first day of May in each year the board of trustees shall compute
  the  aggregate  amount of the portion of the principal of said bonds, to
  become due during the ensuing fiscal year  which  is  required  by  said
  resolution  to  be  assessed  upon  the  lands  benefited,  and also the
  interest on such portion of said bonds to become due during such  fiscal
  year,  and shall assess such amount on the lands within said village, in
  proportion as nearly as may be to the benefit which each lot  or  parcel
  will  derive from the construction of said sewerage system. After making
  such apportionment, the board of trustees shall serve on  the  owner  of
  each  such  lot  or  parcel  of  land a notice of the completion of such
  apportionment and that at a specified time and place a hearing  will  be
  held to consider and review the same.
    The  board  of  trustees shall meet at the time and place specified in
  such notice and hear objections to such apportionment,  and  may  modify
  and  correct  the  same.  The  board of trustees upon the completion and
  correction of such apportionment, shall forthwith file the same  in  the
  office of the village clerk, and shall give notice of the filing of such
  completed  and  corrected  apportionment  in  the manner provided for by
  section fourteen hundred ten of the real property tax law as  to  towns.
  The  apportionment  shall then be deemed final and conclusive, unless an
  appeal is taken therefrom as hereinafter provided  within  fifteen  days
  after the filing thereof. The board of trustees shall, in the annual tax
  levy for such fiscal year, levy upon each such lot or parcel of land the
  sum  so  apportioned  to  such  lot or parcel of land, and the amount so
  levied shall be collected in the same manner as other village taxes.  In
  the  event  that  any such resolution shall become effective, any lot or
  parcel of land assessed by any previous assessment or  apportionment  of
  any  part  of  the  cost  of constructing such sewerage systems shall be
  freed from the lien of such former assessment or  apportionment,  except
  to  the  extent that any part of such cost so apportioned to such lot or
  parcel of land shall have been included in the annual tax levies of said
  village.  The powers conferred by this section shall be in  addition  to
  the  powers conferred by any other law, including any general or special
  law, and such powers may be exercised without regard to the restrictions
  contained in any other law other than the village law.