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This entry was published on 2014-09-22
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SECTION 271
Alternative method of assessment
County (CNT) CHAPTER 11, ARTICLE 5-A
§ 271. Alternative method of assessment. 1. Notwithstanding the
provisions of the preceding section, if the notice of public hearing to
be held by the board of supervisors pursuant to section two hundred
fifty-four 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, and in the case of a
water quality treatment district, such cost shall be assessed, levied
and collected as hereinafter provided. The board of supervisors may
determine to issue, pursuant to the local finance law, the obligations
of the county in such an amount as said board 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 fifty-four. 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 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. 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 board of supervisors. The assessment roll shall remain on
file in the office of the clerk and be open to public inspection during
business hours. The board of supervisors 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 board of supervisors 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
board of supervisors 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 they may annul the same
and order the administrative head or body to proceed anew and to prepare
another roll or the board of supervisors may prepare such new roll. No
such amended, changed or new roll shall be adopted unless the board of
supervisors shall hold a hearing thereon in the manner and upon the
notice prescribed for the original hearing. It shall be the duty of the
board of supervisors 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, or
comparable officer or body, in the same manner and at the same time as
taxes levied for general county purposes. The county treasurer, or
comparable officer or body, 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 sixty-eight 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 seventy,
then the cost of any improvement made pursuant to section two hundred
sixty-eight shall be assessed, levied and collected pursuant to the
provisions of section two hundred seventy.

2. If the cost of establishment of a county sewer district is
assessed, levied and collected pursuant to the provisions of this
section, then the cost of any street lateral sewers included in the
district or constructed as an improvement to it under section two
hundred sixty-eight, shall be assessed, levied, and collected from the
properties, lots or parcels fronting or abutting thereon. The provisions
of this subdivision two shall not apply to the Southwest sewer district,
also known as county sewer district number three, in the county of
Suffolk.

3. In the case of water quality treatment districts, the board of
supervisors shall cause to be prepared estimates required to meet
expenses for the annual monitoring, testing, operation and maintenance
of the district, at the same time as provided in this section for the
preparation of the assessment roll. Such annual estimates shall contain
the anticipated revenue and expenditures for such district for the
ensuing year. It shall also show the amount of expenses which shall be
apportioned or charged against each lot or parcel within such district
in proportion as nearly as may be to the benefit which each such lot or
parcel will derive therefrom. After such annual estimates have been
prepared the board of supervisors shall cause a notice to be published
in the official newspapers that the same may be examined in the office
of the clerk and that a public hearing will be held thereon by the board
of supervisors, specifying the time when and the place where such
hearing will be held. Such public hearing may be held on the same day as
the hearing on the county budget pursuant to section three hundred
fifty-nine of this chapter. Such notice shall be published at least five
days before such hearing. After such hearing the board of supervisors
shall adopt such estimates or it may amend and modify the same. If the
amount apportioned against any one parcel is increased after the public
hearing, the board of supervisors shall hold another public hearing on
like notice. Such annual estimates and the apportionment against each
such lot or parcel shall be adopted by the board of supervisors no later
than the date of adoption of the annual county budget. After such
adoption such annual estimates shall be filed in the office of the
county clerk, and the board of supervisors shall levy the amount
apportioned to each lot or parcel at the time and in the manner provided
by law for the levy of town and county taxes. Such amount so levied
shall be collected and enforced at the same time and in the manner that
town and county taxes are collected and enforced. Nothing in this
section contained shall be construed to prevent the financing, in whole
or in part, of expenditures by private sources, grants or by other
means.