New York Laws
Title 21 - River Regulation by Storage Reservoirs
15-2123 - Assessments; How Levied and Collected.

1. After the apportionment of cost has been made and filed in
accordance with the provisions of section 15-2121 hereof, the board
shall prepare a statement showing the name of each public corporation
and a description of each parcel of real estate benefited by such
reservoir and the amount to be borne by each as determined in the
apportionment. The board shall also determine and state whether the
amounts shall be paid in one sum or in annual installments, in such
amounts as the board shall annually determine to be necessary.

2. A copy of such statement duly verified under the seal of the
district shall be filed with the clerk of each county, town, village or
city affected or containing any real estate which is benefited. The
clerk of every such county, city, town or village shall make and deliver
to the county legislative body of such county, the common council of
such city, the board of trustees of such village, and the assessors of
such town, city or village a copy of such statement.

3. The county legislative body of every such county shall levy and
assess upon such county and upon each town specified in such statement
the amount of such cost and expense which in such statement is certified
to be the proportion thereof which should be borne by such county or
such town as a whole, and the common council or other governing body of
each city and the board of trustees of every such village shall in like
manner levy and assess upon such city and village respectively the
amount of such cost and expense which in such statement is certified to
be the proportion thereof which should be borne by such city and village
respectively. The assessors of each town or city, containing individual
real estate upon which a proportion of such cost is assessed, shall
enter on a separate page of their assessment roll a statement of the
total amount to be paid by such individual real estate, a description of
each parcel and of the property rights defined as real estate herein and
the amount chargeable thereto, as contained in the statement filed. The
county legislative body of each county wherein such property or land is
situate shall levy and assess against each such parcel and each such
property right defined as real estate herein the amount specified in the
statement, and shall by their warrant direct the collection thereof in
the same manner and by the same procedure as general taxes are
collected; and in case it is determined that the amount is to be paid in
annual installments, the county legislative body or the assessors of the
city, town or village, as the case may be, shall annually assess the
annual installment to be paid by such county, city, town or village or
person in the manner provided by this section until the whole amount
shall be paid.

4. Upon the assessment of the cost as provided in this section, the
amounts apportioned and assessed shall be paid and remain charges
against the several public corporations and liens upon the several
properties charged therewith, until paid or otherwise removed, superior
in force and effect to all other liens except unpaid general taxes. All
moneys collected under and by virtue of the provisions of this section
shall be paid to the county treasurer of the county benefited or the
county in which the town, city, village or real estate is located who
shall pay the same on or before the first day of June in each year to
the Comptroller of the state, who shall deposit the same in depository
banks to the credit of the several funds of such district as herein
provided. In event that it has been determined that the cost of the
improvement shall be paid in installments, interest for one year at a
rate not higher than the rate of interest secured by the obligations to
which the assessments are applicable, and not more than sufficient to
pay the same, shall be added to the amount of each installment, on the

cost of the improvement less the installment or installments previously
levied or assessed, and be collected in the manner provided for the
collection of the principal of the assessment. In the case of default
in payment of assessments or any installment thereof levied as herein
provided, the same penalties shall be collected as are provided in the
case of failure to pay general taxes within the time prescribed by law,
and when collected shall be deemed a part of the assessment.

5. If the assessment, together with the amount appropriated by the
state, be insufficient to pay the obligations issued on account of such
improvement, the board shall make a new assessment or assessments, as
the case may be, to make up the deficiency, and the owner and holder of
any obligations issued under title 21 of this article may by appropriate
remedy compel the assessment of such deficiency.

6. Notwithstanding the provisions of subdivision four of this section,
all moneys required to be collected under and by virtue of the
provisions of this section may be paid directly to the river regulating
district responsible for levying the assessment, provided the payment is
made prior to the thirty-first day of October of the year in which the
assessment is levied. Any direct payments received by the river
regulating district shall be forwarded by the district to the state
comptroller, who shall deposit the same in depository banks to the
credit of the several funds of such district as herein provided. Upon
receipt of any such direct payments, the river regulating district board
shall notify the appropriate county treasurer to whom such payments
would have been made under subdivision four of this section had not
direct payment been made to the river regulating district. All moneys
required to be collected and not paid directly to the river regulating
district by the thirty-first day of October of the year in which the
assessment is levied shall be payable to the county treasurer as
provided under subdivision four of this section and shall be subject to
a service fee of one percent of the total amount assessed which shall be
added to the amount to be collected and which shall be in addition to
any penalties which may be imposed in the case of failure to pay general
taxes within the time prescribed by law and when collected, such
penalties shall be deemed a part of the assessment. All service fees
collected by county treasurers pursuant to this subdivision shall be
retained by the county treasurer and deposited in the general fund of
the county, provided the moneys collected under the annual assessment
installment are paid to the comptroller of the state within thirty days
of their receipt by such county treasurer. Otherwise, the county
treasurer shall pay over the entire service fee collected to the
comptroller of the state for deposit to the credit of the several funds
of the river regulating district in the same manner as moneys collected
under the annual installments of the assessments provided for herein.