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This entry was published on 2014-09-22
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SECTION 247
Reassessment and apportionment where original assessment and apportionment has been held invalid
Town (TWN) CHAPTER 62, ARTICLE 15
§ 247. Reassessment and apportionment where original assessment and
apportionment has been held invalid. In the event that any tax or
assessment apportionment assessed or levied upon any property in any
town on account of or in behalf of any district or for the construction
of any improvement authorized by this chapter, for the payment of the
principal or interest of any town bond issued on behalf of any such
district or improvement, shall be held invalid or illegal because of the
invalidity of, or any irregularity in, the proceedings for the
establishment or enlargement of such district, or for the acquisition,
construction, enlargement or extension of any improvement therein or for
the construction of any improvement authorized by this chapter, the town
board shall make a new apportionment, assessment or levy of the amount
to be raised for the payment of the principal and interest of such bonds
in the manner provided by law for the original apportionment, assessment
or levy, or if such new apportionment, assessment or levy cannot be
legally made, shall assess such amount on the lands within the district
or abutting upon such improvement in proportion as nearly as may be to
the benefit which each lot or parcel will derive therefrom in the manner
provided by this chapter for the assessment of the cost of the
construction of a sewer system, and such board may, after a hearing held
thereon, determine to assess such amount on all such lands or on the
lands benefited, in proportion to the assessed valuation of such lands.
After such amount has been so apportioned or assessed, the town board
shall transmit a statement showing each lot or parcel liable and the
amount chargeable to each to the board of supervisors. The board of
supervisors shall levy the respective amount against the property liable
and shall cause to be prepared forthwith a special or supplemental
tax-roll and shall cause said amounts to be collected in the same manner
as other town taxes. Said amounts when collected shall be paid to the
supervisor and be by him applied in payment of the bonds. Nothing herein
contained shall in any way limit or affect the power to pay the
principal and interest of such bonds in the same manner as other town
charges are paid.