2006 New York Code - Assessments; How Levied And Collected.

 
  § 15-2123. Assessments; how levied and collected.
    1.  After  the  apportionment  of  cost  has  been  made  and filed in
  accordance with the provisions of  section  15-2121  hereof,  the  board
  shall  prepare  a  statement showing the name of each public corporation
  and a description of each  parcel  of  real  estate  benefited  by  such
  reservoir  and  the  amount  to  be  borne  by each as determined in the
  apportionment. The board shall also  determine  and  state  whether  the
  amounts  shall  be  paid  in  one sum or in annual installments, in such
  amounts as the board shall annually determine to be necessary.
    2. A copy of such statement  duly  verified  under  the  seal  of  the
  district  shall be filed with the clerk of each county, town, village or
  city affected or containing any real  estate  which  is  benefited.  The
  clerk of every such county, city, town or village shall make and deliver
  to  the  county  legislative  body of such county, the common council of
  such city, the board of trustees of such village, and the  assessors  of
  such town, city or village a copy of such statement.
    3.  The  county  legislative  body of every such county shall levy and
  assess upon such county and upon each town specified in  such  statement
  the amount of such cost and expense which in such statement is certified
  to  be  the  proportion  thereof which should be borne by such county or
  such town as a whole, and the common council or other governing body  of
  each  city and the board of trustees of every such village shall in like
  manner levy and assess upon  such  city  and  village  respectively  the
  amount  of such cost and expense which in such statement is certified to
  be the proportion thereof which should be borne by such city and village
  respectively. The assessors of each town or city, containing  individual
  real  estate  upon  which  a  proportion of such cost is assessed, shall
  enter on a separate page of their assessment roll  a  statement  of  the
  total amount to be paid by such individual real estate, a description of
  each parcel and of the property rights defined as real estate herein and
  the  amount chargeable thereto, as contained in the statement filed. The
  county legislative body of each county wherein such property or land  is
  situate  shall  levy  and  assess against each such parcel and each such
  property right defined as real estate herein the amount specified in the
  statement, and shall by their warrant direct the collection  thereof  in
  the  same  manner  and  by  the  same  procedure  as  general  taxes are
  collected; and in case it is determined that the amount is to be paid in
  annual installments, the county legislative body or the assessors of the
  city, town or village, as the case may be,  shall  annually  assess  the
  annual  installment  to be paid by such county, city, town or village or
  person in the manner provided by this section  until  the  whole  amount
  shall be paid.
    4.  Upon  the  assessment of the cost as provided in this section, the
  amounts apportioned and  assessed  shall  be  paid  and  remain  charges
  against  the  several  public  corporations  and  liens upon the several
  properties charged therewith, until paid or otherwise removed,  superior
  in  force and effect to all other liens except unpaid general taxes. All
  moneys collected under and by virtue of the provisions of  this  section
  shall  be  paid  to  the county treasurer of the county benefited or the
  county in which the town, city, village or real estate  is  located  who
  shall  pay  the  same on or before the first day of June in each year to
  the Comptroller of the state, who shall deposit the same  in  depository
  banks  to  the  credit  of  the several funds of such district as herein
  provided. In event that it has been determined  that  the  cost  of  the
  improvement  shall  be  paid in installments, interest for one year at a
  rate not higher than the rate of interest secured by the obligations  to
  which  the  assessments  are applicable, and not more than sufficient to
  pay the same, shall be added to the amount of each installment,  on  the
  cost  of the improvement less the installment or installments previously
  levied or assessed, and be collected in  the  manner  provided  for  the
  collection  of  the principal of the assessment.  In the case of default
  in  payment  of  assessments or any installment thereof levied as herein
  provided, the same penalties shall be collected as are provided  in  the
  case  of failure to pay general taxes within the time prescribed by law,
  and when collected shall be deemed a part of the assessment.
    5. If the assessment, together with the  amount  appropriated  by  the
  state,  be insufficient to pay the obligations issued on account of such
  improvement, the board shall make a new assessment  or  assessments,  as
  the  case may be, to make up the deficiency, and the owner and holder of
  any obligations issued under title 21 of this article may by appropriate
  remedy compel the assessment of such deficiency.
    6. Notwithstanding the provisions of subdivision four of this section,
  all moneys  required  to  be  collected  under  and  by  virtue  of  the
  provisions  of this section may be paid directly to the river regulating
  district responsible for levying the assessment, provided the payment is
  made prior to the thirty-first day of October of the year in  which  the
  assessment  is  levied.  Any  direct  payments  received  by  the  river
  regulating district shall be forwarded by  the  district  to  the  state
  comptroller,  who  shall  deposit  the  same  in depository banks to the
  credit of the several funds of such district as  herein  provided.  Upon
  receipt of any such direct payments, the river regulating district board
  shall  notify  the  appropriate  county  treasurer to whom such payments
  would have been made under subdivision four  of  this  section  had  not
  direct  payment  been  made to the river regulating district. All moneys
  required to be collected and not paid directly to the  river  regulating
  district  by  the  thirty-first  day of October of the year in which the
  assessment is levied  shall  be  payable  to  the  county  treasurer  as
  provided  under subdivision four of this section and shall be subject to
  a service fee of one percent of the total amount assessed which shall be
  added to the amount to be collected and which shall be  in  addition  to
  any penalties which may be imposed in the case of failure to pay general
  taxes  within  the  time  prescribed  by  law  and  when collected, such
  penalties shall be deemed a part of the  assessment.  All  service  fees
  collected  by  county  treasurers  pursuant to this subdivision shall be
  retained by the county treasurer and deposited in the  general  fund  of
  the  county,  provided  the moneys collected under the annual assessment
  installment are paid to the comptroller of the state within thirty  days
  of  their  receipt  by  such  county  treasurer.   Otherwise, the county
  treasurer shall pay  over  the  entire  service  fee  collected  to  the
  comptroller  of the state for deposit to the credit of the several funds
  of the river regulating district in the same manner as moneys  collected
  under the annual installments of the assessments provided for herein.