New York Laws
Title 23 - River Improvement
15-2311 - Financing of River Improvements; Assessment and Collection of Cost; Correction and Revision of Assessments.

1. After a river improvement project has been duly authorized and the
determination of benefits and the apportionment of cost thereof duly
recorded, the department may finance such improvement pursuant to the
Local Finance Law. If obligations are issued, they shall not be
construed in any event as obligations of the state, and neither the
state, the department, nor any member thereof personally shall be
obligated to pay the principal or interest therefor. Such obligations
shall be lawful investments for savings banks, trust companies,
executors and trustees and for any of the funds of the state which by
law may be invested. The proceeds thereof shall be deposited in a
national or state bank or trust company either in Albany or in one of
the counties in which such improvement is made, to be approved by the
Comptroller. Before any such deposit is made, the Comptroller shall
require from the depository security for the repayment of the same to
the department upon demand of the moneys so deposited in the manner
provided in section 106 of the State Finance Law. Moneys received under
the provisions of title 23 of this article shall constitute a fund to be
known as the "river improvement district fund," and the portion thereof
applicable to each improvement shall be separately kept by the
Comptroller and the same are hereby pledged to the payment of the cost
and expenses of such improvement and the Comptroller is authorized and
directed to pay therefrom the costs and expenses of such improvement
upon the order of the department or the authorized officer thereof.

2. The department shall, on or before September 1 following the
issuing of any obligations and annually thereafter, prepare a statement
of the amount to be raised during the ensuing year, in order to retire
the obligations maturing during such year, together with the interest
thereon and the estimated cost of maintenance of such improvement for
the ensuing calendar year. Such statement shall be approved by the
Comptroller; it shall show the amount of the proportional share thereof
to be paid by each county, town, city or village respectively as
determined by the department, and such county, town, city or village
shall cause the same to be assessed, levied and collected in the same
manner as provided by law with reference to general taxes, and paid to
treasurer of the county, who shall forthwith forward the same to the
Comptroller to be by him paid into the river improvement district fund
applicable to such improvement; it shall also show the amount of the
proportional share thereof to be paid by the lands and properties
collectively in such improvement district within each county during such
year, to be assessed, levied and collected as hereinafter provided.
Copies of this statement shall be transmitted on or before September 1
to the Comptroller, the clerk of the county legislative body, or such
other similar official as shall have been designated by the county
legislative body, the clerk of each town, the mayor of each city and the
mayor of each village affected by such improvement.

3. The assessors of each town and city included in such improvement
district are hereby required to enter in a separate column in the annual
assessment roll of such town or city before the delivery thereof to the
county legislative body the description by number corresponding with the
number thereof on said survey, map and descriptions so filed in the
county clerk's office, each parcel of land and each designation or
description of property within the county in such improvement district,
together with the name of the then owner or owners thereof as far as the
same can be ascertained by the assessors, and set opposite such number
and description of each separate parcel or property, in the column of
the roll for the total assessed valuation of property, the amount of

benefit by reason of such improvement received by such parcel or
property as stated and specified in the determination of the department
as modified by the court if so modified, and recorded in the office of
the clerk of the county.

4. The county legislative body shall each year at the time the annual
tax levy is made levy upon each separate parcel and property in the
county within such improvement district appearing upon the assessment
rolls of the towns and cities included therein as herein provided, such
portion of the amount to be paid by all of the property in the county
within such improvement district appearing by the statement of the
department and the Comptroller made to the board as in title 23 of this
article provided as the amount so assessed against such parcel or
property on the rolls for benefit accruing thereto bears to the
aggregate amount so assessed on the rolls against all of such lands and
properties, and the taxes so levied shall be collected in the same
manner as general taxes are levied and collected, and shall be like
liens as general taxes until the amount thereof is paid to the county
treasurer of the county, superior in force and effect to all other liens
except unpaid general taxes; provided, however, that the collection of
such tax shall only be enforced by a sale of the land or property
assessed.

5. On or before the first day of June in each year the county
treasurer shall pay the amount so to be raised in his county, as shown
by the statement of the department and Comptroller of the previous year,
to the Comptroller, who shall pay the same into the river improvement
district fund. The tax collectors and county treasurers collecting and
paying such taxes to the Comptroller shall be governed by and have all
the powers specified in the Real Property Tax Law, which formerly were
specified in articles 4 and 7 of the Tax Law for the collection of taxes
and sales of property by county treasurers for unpaid taxes and
redemption of lands.

6. In the event that obvious errors or discrepancies should be
discovered in any assessment of benefits or apportionment of cost made
under the provisions of title 23 of this article, the department may
correct the same by filing corrected copies of the statement of such
assessment and apportionment and following the procedure specified
above. Should such correction be made the county legislative body are
empowered to levy additional sums on or to give credit to certain
parcels to the end that the amount collected from each parcel shall be
what it should have been had an error not been made. Such county
legislative body is also empowered to apply to the department for an
adjustment of assessments among the various parts into which an original
parcel may be subdivided. The department shall file and record its
findings in such cases as amendments to the original or corrected
assessment, and shall give notice to the parties affected, but need hold
no hearing thereon unless such hearing be demanded within ten days after
notice is given by a party affected. None of the above proceedings shall
be held to reopen the determination of an assessment or apportionment,
or both, except as to the particular matter involved. Should the
department at any time find that a former assessment or apportionment
appears with the lapse of time or in the light of new knowledge and
experience to have become inequitable it may so declare by written order
and proceed to review the whole matter by following the full procedure
laid down in section 15-2303.