2010 New York Code
TWN - Town
Article 15 - (231 - 247) FINANCING OF PUBLIC IMPROVEMENTS
243 - Collection of annual installments of assessments.

§   243.   Collection  of  annual  installments  of  assessments.  The
  supervisor of the town shall annually transmit to the county legislative
  body at the meeting thereof  at  which  taxes  are  levied  a  statement
  setting  forth  a  description  of  each  parcel  of land liable for the
  payment of an installment of an assessment together with the name of the
  owner and the amount of such assessment with interest. It shall  be  the
  duty  of  the  county  legislative body to levy and assess the amount of
  such installment, with interest as aforesaid, against the  specific  lot
  or  parcel of land against which same was originally levied and assessed
  at the time and in the manner provided by law for the levy of state  and
  county  taxes.  The  warrant  annexed  to or filed with the tax roll and
  delivered to the town tax collector or receiver of taxes and assessments
  shall direct him to pay to  the  supervisor  the  full  amount  of  such
  installments  of  unpaid  assessments with interest. If the collector or
  receiver of taxes and  assessments  shall  be  unable  to  collect  such
  installment of assessment with interest, he shall return the same to the
  county  treasurer of the county and collection thereof shall be enforced
  in the manner provided by law for the collection of unpaid town taxes.