2006 New York Code - Financing Of River Improvements; Assessment And Collection Of Cost; Correction And Revision Of Assessments.

 
    §  15-2311. Financing of river improvements; assessment and collection
  of cost; correction and revision of assessments.
    1. After a river improvement project has been duly authorized and  the
  determination  of  benefits  and  the apportionment of cost thereof duly
  recorded, the department may finance such improvement  pursuant  to  the
  Local  Finance  Law.  If  obligations  are  issued,  they  shall  not be
  construed in any event as obligations of  the  state,  and  neither  the
  state,  the  department,  nor  any  member  thereof  personally shall be
  obligated to pay the principal or interest  therefor.  Such  obligations
  shall   be  lawful  investments  for  savings  banks,  trust  companies,
  executors and trustees and for any of the funds of the  state  which  by
  law  may  be  invested.  The  proceeds  thereof  shall be deposited in a
  national or state bank or trust company either in Albany or  in  one  of
  the  counties  in  which such improvement is made, to be approved by the
  Comptroller. Before any such deposit  is  made,  the  Comptroller  shall
  require  from  the  depository security for the repayment of the same to
  the department upon demand of the moneys  so  deposited  in  the  manner
  provided  in section 106 of the State Finance Law. Moneys received under
  the provisions of title 23 of this article shall constitute a fund to be
  known as the "river improvement district fund," and the portion  thereof
  applicable   to  each  improvement  shall  be  separately  kept  by  the
  Comptroller and the same are hereby pledged to the payment of  the  cost
  and  expenses  of such improvement and the Comptroller is authorized and
  directed to pay therefrom the costs and  expenses  of  such  improvement
  upon the order of the department or the authorized officer thereof.
    2.  The  department  shall,  on  or  before  September 1 following the
  issuing of any obligations and annually thereafter, prepare a  statement
  of  the  amount to be raised during the ensuing year, in order to retire
  the obligations maturing during such year, together  with  the  interest
  thereon  and  the  estimated cost of maintenance of such improvement for
  the ensuing calendar year. Such  statement  shall  be  approved  by  the
  Comptroller;  it shall show the amount of the proportional share thereof
  to be paid by  each  county,  town,  city  or  village  respectively  as
  determined  by  the  department,  and such county, town, city or village
  shall cause the same to be assessed, levied and collected  in  the  same
  manner  as  provided by law with reference to general taxes, and paid to
  treasurer of the county, who shall forthwith forward  the  same  to  the
  Comptroller  to  be by him paid into the river improvement district fund
  applicable to such improvement; it shall also show  the  amount  of  the
  proportional  share  thereof  to  be  paid  by  the lands and properties
  collectively in such improvement district within each county during such
  year, to be assessed, levied  and  collected  as  hereinafter  provided.
  Copies  of  this statement shall be transmitted on or before September 1
  to the Comptroller, 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, the mayor of each city and the
  mayor of each village affected by such improvement.
    3. The assessors of each town and city included  in  such  improvement
  district are hereby required to enter in a separate column in the annual
  assessment  roll of such town or city before the delivery thereof to the
  county legislative body the description by number corresponding with the
  number thereof on said survey, map and  descriptions  so  filed  in  the
  county  clerk's  office,  each  parcel  of  land and each designation or
  description of property within the county in such improvement  district,
  together with the name of the then owner or owners thereof as far as the
  same  can  be ascertained by the assessors, and set opposite such number
  and description of each separate parcel or property, in  the  column  of
  the  roll  for  the  total assessed valuation of property, the amount of
  benefit by reason  of  such  improvement  received  by  such  parcel  or
  property  as stated and specified in the determination of the department
  as modified by the court if so modified, and recorded in the  office  of
  the clerk of the county.
    4.  The county legislative body shall each year at the time the annual
  tax levy is made levy upon each separate  parcel  and  property  in  the
  county  within  such  improvement district appearing upon the assessment
  rolls of the towns and cities included therein as herein provided,  such
  portion  of  the  amount to be paid by all of the property in the county
  within such improvement district  appearing  by  the  statement  of  the
  department  and the Comptroller made to the board as in title 23 of this
  article provided as the  amount  so  assessed  against  such  parcel  or
  property  on  the  rolls  for  benefit  accruing  thereto  bears  to the
  aggregate amount so assessed on the rolls against all of such lands  and
  properties,  and  the  taxes  so  levied  shall be collected in the same
  manner as general taxes are levied and  collected,  and  shall  be  like
  liens  as  general  taxes until the amount thereof is paid to the county
  treasurer of the county, superior in force and effect to all other liens
  except unpaid general taxes; provided, however, that the  collection  of
  such  tax  shall  only  be  enforced  by  a sale of the land or property
  assessed.
    5. 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 statement of the department and Comptroller of the previous year,
  to the Comptroller, who shall pay the same into  the  river  improvement
  district  fund.  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 sales  of  property  by  county  treasurers  for  unpaid  taxes  and
  redemption of lands.
    6.  In  the  event  that  obvious  errors  or  discrepancies should be
  discovered in any assessment of benefits or apportionment of  cost  made
  under  the  provisions  of  title 23 of this article, the department may
  correct the same by filing corrected copies of  the  statement  of  such
  assessment  and  apportionment  and  following  the  procedure specified
  above. Should such correction be made the county  legislative  body  are
  empowered  to  levy  additional  sums  on  or  to give credit to certain
  parcels to the end that the amount collected from each parcel  shall  be
  what  it  should  have  been  had  an  error  not been made. Such county
  legislative body is also empowered to apply to  the  department  for  an
  adjustment of assessments among the various parts into which an original
  parcel  may  be  subdivided.  The  department  shall file and record its
  findings in such cases  as  amendments  to  the  original  or  corrected
  assessment, and shall give notice to the parties affected, but need hold
  no hearing thereon unless such hearing be demanded within ten days after
  notice  is  given  by  a party affected.   None of the above proceedings
  shall  be  held  to  reopen  the  determination  of  an  assessment   or
  apportionment,  or  both,  except  as to the particular matter involved.
  Should the department at any time  find  that  a  former  assessment  or
  apportionment  appears  with  the  lapse  of time or in the light of new
  knowledge and experience to have become inequitable it may so declare by
  written order and proceed to review the whole matter  by  following  the
  full procedure laid down in section 15-2303.