New York County Law
Sec. § 280-Q


The county treasurer shall collect and receive all levies, charges, other revenue of the district and grants in aid and assistance and keep a true account of all such receipts. Unpaid levies and charges shall be a lien upon the real property upon which or in connection with which improvements were provided as and from the first day fixed for payment of such levies and charges.


The county treasurer shall prepare, and transmit to the governing body, on or before the first day of December in each year a list of those residents or property owners within the county who are in arrears in the payment of levies or charges for a period of thirty days or more after the last day fixed for payment of such levies and charges without penalty. The list shall contain a brief description of the properties for which the improvements were provided, the names of the persons or corporations liable to pay for the same and the amount chargeable to each, including penalties and interest computed to December thirty-first. The governing body shall levy such sums against the properties liable and shall state the amount thereof in a separate column in the annual tax rolls of the various municipalities under the name of “county hurricane protection, flood and shoreline erosion control improvement district tax”. Such amounts, when collected by the several municipal collectors or receivers of taxes, shall be paid over to the county treasurer. All of the provisions of the tax laws of the state of New York and the Suffolk county tax act covering the enforcement and collection of unpaid taxes or assessments for special improvements not inconsistent herewith shall apply to the collection of such unpaid levies and charges. Such amounts, when received by the county treasurer, shall be credited to the applicable county district fund and shall be used only for such county district purposes.
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Dec. 13, 2016