§ 270 — Assessment of the cost

§ 270. Assessment of the cost. 1. The expense of the establishment of\na district, except a water quality treatment district, and of providing\nimprovements therein, including the improvements described in section\ntwo hundred sixty-eight, shall be assessed, levied and collected from\nthe several lots and parcels of land within the district in the same\nmanner and at the same time as county charges, except that before any\nspecial assessment is levied pursuant to this section, the board of\nsupervisors shall increase or diminish the aggregate valuations of real\nestate in that portion of any tax district included within the county\ndistrict by following the equalization rule set forth in article eight\nof the real property tax law. The annual expense of operation and\nmaintenance shall be assessed, levied and collected in the same manner\nand at the same time as the expense of the improvement is assessed,\nlevied and collected.\n 2. The board of supervisors may adopt a resolution authorizing the\napplication of the agricultural assessment established pursuant to\narticle twenty-five-AA of the agriculture and markets law to the special\nassessment or special ad valorem levy made on behalf of a water, sewer,\nor sanitation district on land located within the water, sewer, or\nsanitation district and benefitting from such agricultural assessment. A\ncopy of this resolution shall be delivered to the assessor or assessors\nof each town and shall be effective on the assessment roll prepared on\nthe basis of the next taxable status date following its adoption. A\nresolution repealing this authorization shall similarly be delivered to\nthe assessor or assessors of the town and shall be effective on the\nassessment roll prepared on the basis of the next taxable status date\nfollowing its adoption.\n 3. Notwithstanding any other provisions of this chapter if zones of\nassessment have been initially established, and an initial allocation of\nthe total estimated cost of the facilities has been made to such zones\nof assessment, the amount of the cost of the facilities so allocated to\nany such zone of assessment shall be annually assessed, levied and\ncollected from the several lots and parcels of land within said zone of\nassessment within the district in the same manner and at the same time\nas other county charges, except that before any special assessment is\nlevied pursuant to this section, the board of supervisors shall increase\nor diminish the aggregate valuations of real estate in that portion of\nany such zone of assessment included within the county district by\nfollowing the equalization rule set forth in article eight of the real\nproperty tax law. The annual expense of operation and maintenance shall\nannually be allocated by the board of supervisors as between the zones\nof assessment of the district and shall be assessed, levied and\ncollected from the several lots and parcels of land within each zone of\nassessment chargeable therewith, in the same manner and at the same time\nas county charges.\n 4. The board of supervisors, after holding a public hearing upon\nnotice published in the same manner as provided in section two hundred\nfifty-four of this chapter, from time to time, by resolution may change\neither (1) the allocation of the cost of such facilities as between such\nzones of assessment or (2) the boundaries of such zones of assessment.\nAfter adoption of such resolution, application shall be made to the\ndepartment of audit and control in the manner provided in section two\nhundred and fifty-eight of this chapter for a determination as to\nwhether the proposed changes will result in an undue burden upon the\nproperty of any zone of assessment. The state comptroller shall make an\norder in duplicate granting or denying permission for the proposed\nchanges and thereafter, proceedings shall be taken in the same manner\nprovided in section two hundred fifty-eight of this chapter.\n 5. Nothing in this section contained shall be construed to prevent the\nfinancing in whole or in part, pursuant to the local finance law, of\nexpenditures made pursuant to this article.\n