2006 New York Code - Expenses Of Improvement; How Raised.

 
    §  202.  Expenses  of  improvement;  how raised. 1. The expense of any
  public improvement made under authority of this  article  shall  include
  the  amount  of  all  contracts,  the  costs  of all lands and interests
  therein necessarily acquired including the total payments  of  principal
  remaining   on   obligations   assumed  pursuant  to  paragraph  (b)  of
  subdivision twelve of section one hundred  ninety-eight,  the  costs  of
  erection  of  necessary buildings for operation or administration of the
  improvement,  printing,  publishing,  interest  on  loans,   legal   and
  engineering  services  and  all other expenses incurred or occasioned by
  reason  of  the  improvement  or  project.  The  town  board,  upon  the
  submission of a verified statement of the cost of preparation of the map
  and  plan  accompanying  a  petition  for  the establishment of a sewer,
  wastewater  disposal,  drainage,  water  or  water   quality   treatment
  district, and upon the submission of a verified statement of the cost to
  petitioners   for   legal   services   rendered   in  a  proceeding  for
  establishment or extension of any improvement district,  may  refund  to
  the  petitioners  the  reasonable cost thereof and include the amount or
  amounts refunded as a part of the cost of the improvement. In  addition,
  the  town  board  may apportion against and charge to the cost of making
  any improvement an allowance for  any  services  rendered  by  the  town
  attorney,  town  engineer  or  any  salaried  town  employee,  when such
  services have been necessary to or occasioned by reason of the making of
  the particular improvement.
    2. The expense of the  establishment  of  a  sewer,  sewage  disposal,
  wastewater disposal, drainage or water quality treatment district and of
  constructing   a   trunk   sewer  or  drainage  system  therein  and  of
  constructing  lateral  sewers,  drains  and  water  mains  pursuant   to
  paragraph (a) of subdivision one of section one hundred ninety-nine, and
  of  constructing  street  improvements  pursuant  to section two hundred
  shall be borne by local assessment upon the several lots and parcels  of
  lands  which the town board shall determine and specify to be especially
  benefited by the improvement, and the town  board  shall  apportion  and
  assess  upon  and  collect  from the several lots and parcels of land so
  deemed benefited, so much upon  and  from  each  as  shall  be  in  just
  proportion  to  the amount of benefit which the improvement shall confer
  upon the same.
    3. The expense of the establishment of a park, public parking,  water,
  lighting,   snow   removal,  water  supply,  water,  water  storage  and
  distribution, sidewalk, refuse and garbage, aquatic plant growth control
  district, ambulance district, harbor improvement district,  public  dock
  district,  fallout  shelter district, or beach erosion control district,
  and providing improvements  or  services,  or  both,  therefor,  and  of
  constructing   lateral   water   mains  pursuant  to  paragraph  (b)  of
  subdivision one of section one hundred ninety-nine, shall  be  assessed,
  levied  and  collected  from the several lots and parcels of land within
  the district for each purpose in the same manner and at the same time as
  other town charges, except as otherwise provided by law.  In  the  event
  that  any  order  adopted pursuant to section two hundred nine-d of this
  chapter for the establishment of a water district, sidewalk district,  a
  public parking district, a refuse and garbage district, an aquatic plant
  growth control district, lighting district, or beach erosion and control
  district or that any petition for the establishment of a water district,
  sidewalk  district,  a  public  parking  district,  a refuse and garbage
  district, an aquatic plant growth control district,  lighting  district,
  or  beach  erosion  control district, shall contain a statement that the
  cost of constructing the water system, sidewalks,  lighting  system,  or
  acquiring  and  improving  lands  for  public  parking or for refuse and
  garbage purposes or for beach erosion  control,  or  for  aquatic  plant
  growth  control,  shall  be  assessed by the town board in proportion as
  nearly as may be to the benefit which each lot  or  parcel  will  derive
  therefrom,  the amount to be raised for the payment of the principal and
  interest  of  the bonds issued for the construction of the water system,
  sidewalks, lighting system, or acquiring and improving lands for  public
  parking or for refuse and garbage purposes or for beach erosion control,
  or for aquatic plant growth control, pursuant to such petition or order,
  shall  be  assessed on the lands within such district in the same manner
  as provided in the case of trunk sewers.  The  expense  of  constructing
  lateral  water  mains  pursuant  to  paragraph (c) of subdivision one of
  section one hundred ninety-nine shall be assessed, levied and  collected
  from  the  several  lots  and  parcels  of  land  within the district in
  proportion to the area of such lot or parcel of land to the  total  area
  of the district.
    4.  Except as provided in section two hundred four of this article, in
  all districts in which assessments have heretofore been levied  upon  an
  ad  valorem  basis,  assessments shall hereafter be levied upon the same
  basis. In all districts in which assessments have heretofore been levied
  upon a benefit basis, assessments shall hereafter  be  levied  upon  the
  same basis.
    5.  The  expense  of  any  extension  to  an  existing  water,  sewer,
  wastewater disposal or drainage district shall include all the costs and
  expenses occasioned by reason of such extensions and in addition thereto
  such proportion of the cost of any reservoir or reservoirs,  standpipes,
  water  purification  works,  pumping  stations  and  main  water  lines,
  including lands, of the original district and  such  proportion  of  the
  cost  of  the  outfall  and trunk sewer and sewage disposal or treatment
  works including lands of the original district, as the town board  shall
  determine.  If  the expense of constructing an improvement in a district
  shall be borne by local assessment  upon  the  lands  deemed  especially
  benefited  by the improvement and in proportion to the amount of benefit
  which the improvement  conferred  upon  the  same,  the  expense  of  an
  extension  to  such district shall be borne by local assessment upon the
  several lots and parcels of land within the  extension  which  the  town
  board  shall  determine  and  specify  to be especially benefited by the
  improvement, and the town board shall  apportion  and  assess  upon  and
  collect  from  the several lots and parcels of land so deemed benefited,
  so much upon each as shall be  in  just  proportion  to  the  amount  of
  benefit which the improvement shall confer upon the same. If the expense
  of  constructing  or  providing  an  improvement  in a district shall be
  assessed, levied and collected from the several lots or parcels of  land
  within  the  district  in  the same manner and at the same time as other
  town charges, the expense of an extension to such district shall also be
  assessed, levied and collected from the several lots and parcels of land
  within such extension in the same manner and at the same time  as  other
  town charges.
    6. Notwithstanding the provisions of subdivision five of this section,
  whenever  pursuant  to  section  two  hundred six-a of this article, all
  expenses  of  a  district,  including  all  extensions  thereto,   shall
  thereafter  be  charged  against  the  entire  area  of  the district as
  extended, then the cost of all improvements for  the  original  district
  and  any  extensions  thereto,  together  with  the  cost of any further
  improvements authorized pursuant to section one hundred  ninety-nine  or
  two hundred two-b of this article, shall be assessed against the area of
  the  entire  district,  as  extended,  utilizing  a  single consolidated
  assessment roll.