N.Y. County Law Section 270
Assessment of the cost


1.

The expense of the establishment of a district, except a water quality treatment district, and of providing improvements therein, including the improvements described in section two hundred sixty-eight, shall be assessed, levied and collected from the several lots and parcels of land within the district in the same manner and at the same time as county charges, except that before any special assessment is levied pursuant to this section, the board of supervisors shall increase or diminish the aggregate valuations of real estate in that portion of any tax district included within the county district by following the equalization rule set forth in article eight of the real property tax law. The annual expense of operation and maintenance shall be assessed, levied and collected in the same manner and at the same time as the expense of the improvement is assessed, levied and collected.

2.

The board of supervisors may adopt a resolution authorizing the application of the agricultural assessment established pursuant to article twenty-five-AA of the agriculture and markets law to the special assessment or special ad valorem levy made on behalf of a water, sewer, or sanitation district on land located within the water, sewer, or sanitation district and benefitting from such agricultural assessment. A copy of this resolution shall be delivered to the assessor or assessors of each town and shall be effective on the assessment roll prepared on the basis of the next taxable status date following its adoption. A resolution repealing this authorization shall similarly be delivered to the assessor or assessors of the town and shall be effective on the assessment roll prepared on the basis of the next taxable status date following its adoption.

3.

Notwithstanding any other provisions of this chapter if zones of assessment have been initially established, and an initial allocation of the total estimated cost of the facilities has been made to such zones of assessment, the amount of the cost of the facilities so allocated to any such zone of assessment shall be annually assessed, levied and collected from the several lots and parcels of land within said zone of assessment within the district in the same manner and at the same time as other county charges, except that before any special assessment is levied pursuant to this section, the board of supervisors shall increase or diminish the aggregate valuations of real estate in that portion of any such zone of assessment included within the county district by following the equalization rule set forth in article eight of the real property tax law. The annual expense of operation and maintenance shall annually be allocated by the board of supervisors as between the zones of assessment of the district and shall be assessed, levied and collected from the several lots and parcels of land within each zone of assessment chargeable therewith, in the same manner and at the same time as county charges.

4.

The board of supervisors, after holding a public hearing upon notice published in the same manner as provided in § 254 (Public hearing)section two hundred fifty-four of this chapter, from time to time, by resolution may change either (1) the allocation of the cost of such facilities as between such zones of assessment or (2) the boundaries of such zones of assessment. After adoption of such resolution, application shall be made to the department of audit and control in the manner provided in § 258 (Application to the department of audit and control)section two hundred and fifty-eight of this chapter for a determination as to whether the proposed changes will result in an undue burden upon the property of any zone of assessment. The state comptroller shall make an order in duplicate granting or denying permission for the proposed changes and thereafter, proceedings shall be taken in the same manner provided in § 258 (Application to the department of audit and control)section two hundred fifty-eight of this chapter.

5.

Nothing in this section contained shall be construed to prevent the financing in whole or in part, pursuant to the local finance law, of expenditures made pursuant to this article.

Source: Section 270 — Assessment of the cost, https://www.­nysenate.­gov/legislation/laws/CNT/270 (updated Sep. 22, 2014; accessed Jun. 15, 2024).

250
Purpose
251
County agency
252
Powers of county agency
253
Preparation of maps and plans
253‑A
Provision for excess sewer, drainage or water facilities
253‑B
Amendment or modification of plans
254
Public hearing
255
Representation by municipalities and district
256
Establishment of a county district
256‑A
Consolidation of Suffolk county sewer district number two Holbrook and Suffolk county sewer district number four - Birchwood North Shore
256‑B
Suffolk county wastewater management district
257
Permissive referendum
258
Application to the department of audit and control
259
Recording and filing of determination
260
Review
261
Administration of the county district
262
Performance of the work
263
Powers
263‑A
Powers with respect to lake protection and rehabilitation
264
Rules and regulations
265
Contracts
266
Water rates, water quality treatment, sewage, wastewater disposal and refuse collection charges and revenues
267
Expense of the improvement
268
Increase and improvement of facilities
269
Increase of maximum amount to be expended
270
Assessment of the cost
271
Alternative method of assessment
272
Taxation of district property
273
Contracts with public authorities for county water districts
274
Extension of the district
274‑A
Consolidation of county districts by board of supervisors
274‑B
Consolidation of the district and its extensions
275
Sale of water district facilities
276
Jurisdiction of other state agencies
277
Establishment of certain county sewer districts in Suffolk county
278
Definitions
279
Operation of certain collection and disposal facilities in Suffolk county
279‑A
Acquisition of real property for future districts in Suffolk county
279‑B
Agreements of county district
279‑C
Certain agreements of a county sewer district in Orange county
279‑D
Water districts in the county of Westchester

Accessed:
Jun. 15, 2024

Last modified:
Sep. 22, 2014

§ 270’s source at nysenate​.gov

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