2013 New York Consolidated Laws
CNT - County
Article 5-B - (280 - 280-AA) COUNTY HURRICANE PROTECTION, FLOOD AND SHORELINE EROSION CONTROL DISTRICTS
280-V - Alternative method of assessment.

 
    §   280-v.  Alternative  method  of  assessment.  Notwithstanding  the
  provisions of the preceding section, if the notice of public hearing  to
  be  held  by the governing body pursuant to section two hundred eighty-e
  shall contain a statement that the  cost  of  the  improvement  will  be
  assessed in proportion as nearly as may be to the benefit which each lot
  or  parcel  of  land will derive therefrom, such cost shall be assessed,
  levied and collected as hereinafter provided. The governing body may and
  is hereby authorized, to issue, pursuant to the local finance  law,  the
  obligations  of  the county in such an amount as said governing body may
  estimate to be sufficient to pay the entire cost of the improvement, but
  not in excess of the maximum amount proposed  to  be  expended  for  the
  improvement  as  stated  in  the notice of hearing published pursuant to
  section two hundred eighty-e.  Notwithstanding  any  other  inconsistent
  provision  of  law to the contrary and in the event such obligations are
  issued, no down-payment shall be required, and the  period  of  probable
  usefulness  shall  be  ascertained  and  governed by the type of work or
  improvement as follows:
    1. Construction work of steel, stone or concrete, thirty years;
    2. Construction work of wood, or part wood, twenty years; and
    3. Dredging work,  fill  work,  dune  restoration  or  other  work  or
  improvements, to which items one and two above do not apply, five years.
  The  period  of  probable  usefulness  for  such  dredging,  fill,  dune
  restoration or other  work  or  improvements  shall  apply  even  though
  easements  on  land  on  which such work is done have a duration of less
  than five years.
    In preparing the annual estimate of revenues and expenditures pursuant
  to section three hundred fifty-three of this chapter, the administrative
  head or body shall include, in addition to all costs  of  operation  and
  maintenance  for the next succeeding fiscal year, sums sufficient to pay
  the annual installment of principal of,  and  interest  on,  obligations
  issued  as  aforesaid.  The  administrative head or body shall thereupon
  annually assess the amount of the estimate  of  expenditures,  less  the
  estimate  of  revenues  including  financial  aid  and  assistance  made
  available by the state  or  federal  government  as  set  forth  in  the
  estimate so prepared, on the lots and parcels of land in the district in
  proportion  as  nearly as may be to the benefit which each lot or parcel
  will derive therefrom and shall prepare an assessment roll  which  shall
  describe  each  such  lot or parcel of land in such manner that the same
  may be ascertained and identified and shall show the name  or  names  of
  the  reputed  owner  or  owners thereof, and the aggregate amount of the
  assessment levied upon such lot or parcel of land.   Provided,  however,
  that  for  a  hurricane protection project such assessment shall be at a
  rate not to exceed twenty per centum of  the  net  annual  cost  to  the
  county  for such improvement when such lot or parcel is publicly used or
  owned and not to exceed seventy per centum of such cost when the lot  or
  parcel  is  privately owned.   Provided further, that for single purpose
  flood or shoreline erosion control projects, such assessment shall be at
  a rate up to one hundred per centum of the net annual cost to the county
  whether  such  lot  or  parcel  is  publicly  or  privately  owned.  The
  assessment  roll  shall  be  submitted to the budget officer at the same
  time as the estimate is submitted, for transmittal  with  the  tentative
  budget  to  the  clerk  of the governing body. The assessment roll shall
  remain on file in the  office  of  the  clerk  and  be  open  to  public
  inspection during business hours. The governing body shall hold a public
  hearing  on  the assessment roll. Notice of such public hearing shall be
  published at least once in the official  newspapers  stating  that  said
  assessment  roll  has  been completed and that at a time and place to be
  specified therein the governing body will meet and hear and consider any

  objections which may be made to the roll. The first publication  of  the
  notice  of  the  completion of the roll shall be not less than five days
  before the date specified  for  the  hearing.  At  the  time  and  place
  specified,  the  governing  body  shall  meet  and hear and consider any
  objections to the assessment roll, and may change or amend the  same  as
  it deems necessary or just so to do and may affirm and adopt the same as
  originally  proposed  or as amended or changed, or it may annul the same
  and order the administrative head or body to proceed anew and to prepare
  another roll or the governing body may prepare such new roll.   No  such
  amended,  changed or new roll shall be adopted unless the governing body
  shall hold  a  hearing  thereon  in  the  manner  and  upon  the  notice
  prescribed  for  the  original  hearing.  It  shall  be  the duty of the
  governing body to levy the sum apportioned to  and  assessed  upon  each
  such lot or parcel of land at the time and in the manner provided by law
  for  the levy of state, county or town taxes.  Such sums so levied shall
  be collected by the local tax  collectors  or  receivers  of  taxes  and
  assessments  and  shall be paid over to the county treasurer in the same
  manner and at the same time as taxes levied for general county purposes.
  The county treasurer shall keep a separate account of  such  moneys  and
  they  shall  be  used only for purposes of the county district for which
  collected. Nothing herein  shall  prevent  the  public  hearing  on  the
  assessment  roll  from being held simultaneously with the hearing on the
  county budget held pursuant to section three hundred fifty-nine of  this
  chapter.  If  the  cost  of establishment of the county district and the
  providing of an  improvement  therein  has  been  assessed,  levied  and
  collected  pursuant  to the provisions of this section, then the cost of
  any improvement made pursuant to section two hundred eighty-s  shall  be
  assessed,  levied  and  collected  pursuant  to  the  provisions of this
  section. If the cost of establishment of the  county  district  and  the
  providing  of  an  improvement  therein  has  been  assessed, levied and
  collected pursuant to the provisions of section  two  hundred  eighty-u,
  then  the  cost  of any improvement made pursuant to section two hundred
  eighty-s shall  be  assessed,  levied  and  collected  pursuant  to  the
  provisions of section two hundred eighty-u.