New York Laws
Article 12 - District and Special Improvements
202-A - Expense of Maintenance.

§ 202-a. Expense of maintenance. After the improvement is constructed
and completed, it shall be maintained by the town board and the expense
of such maintenance shall be a charge upon the district or upon the lots
or parcels of land against which the expense of the improvement was
charged.

1. If the expense of such improvement is required by section two
hundred two to be assessed, levied and collected from the several lots
and parcels of land in the same manner and at the same time as other
town charges, the expense of maintenance of such improvement shall be
assessed, levied and collected in like manner.

2. If the expense of such improvement is required by section two
hundred two to be apportioned and assessed upon such lots or parcels of
land in proportion to the amount of benefit which the improvement shall
confer upon the same, the expense of maintenance of such improvement
shall be apportioned and assessed in like manner.

3. The commissioners, if there be commissioners, of every district in
which the expense of the improvement is required to be apportioned or
assessed in proportion to the amount of benefit conferred, and the town
board in every other instance, shall annually prepare detailed estimates
in writing of the anticipated revenues and expenditures for such
district and special improvement for the purpose of determining the
amount of money required to meet the expense of maintaining the
improvement for the fiscal year commencing on the first day of January
next succeeding. Such estimate may contain for contingent purposes, an
amount not to exceed ten per centum of the amount estimated as necessary
to meet the expense of maintaining the improvement exclusive of the
amount necessary to pay debt service and judgments.

4. After such annual estimates have been prepared, the commissioners
of the district, or the town board if there be no commissioners, shall
annually assess the amount of the estimate of expenditures, less the
estimate of revenues as set forth in the estimate so prepared, on the
lots and parcels of land against which the expense of the improvement
was charged, in proportion as nearly as may be to the benefit which each
lot or parcel will derive therefrom and shall prepare an assessment roll
which shall describe each such lot or parcel of land in such manner that
the same may be ascertained and identified and shall show the name or
names of the reputed owner or owners thereof, and the aggregate amount
of the assessment levied upon such lot or parcel of land, provided that
in towns in the county of Westchester where the anticipated expenditures
do not exceed the sum of five hundred dollars, no assessment roll shall
be required. The commissioners, or the town board if there be no
commissioners, shall file such estimates and the assessment roll with
the town clerk between the first and the fifteenth days of September in
each year, except that in towns in Westchester county such estimates and
assessment roll, if required, shall be prepared and filed with the town
clerk at the time set forth in subdivision two of section one hundred
six and section one hundred eight of this chapter.

5. The town board shall hold a public hearing thereon in the manner
and upon the notice prescribed by section two hundred thirty-nine,
except that in towns in Westchester county such hearing shall be held in
accordance with the provisions of section one hundred eight of this
chapter. After such public hearing, it shall be the duty of the town
board to adopt such assessment roll as originally prepared or to amend
or change such assessment roll or to prepare a new roll, but no such
amended, changed or new roll shall be adopted unless the town board
shall hold a hearing thereon in the manner and upon the notice
prescribed for the original hearing. Such original, amended, changed or
new roll shall be adopted at least thirty days before the annual meeting

of the board of supervisors at which taxes are levied in the county in
which the town is situated, except that this provision shall not apply
to towns in Westchester county.

6. Except in the Keuka Park water district, town of Jerusalem, county
of Yates as provided in subdivision six-a of this section, when said
assessment roll has been adopted, it shall be filed forthwith in the
office of the town clerk. The supervisor shall transmit to the board of
supervisors, or other levying body, at the meeting thereof at which
taxes are levied, a copy of such assessment roll. It shall be the duty
of the board of supervisors, or other levying body, to levy the sum
apportioned to and assessed upon each such lot or parcel of land, in
such assessment roll, against such lot or parcel of land at the time and
in the manner provided by law for the levy of state, county or town
taxes, and in any case where no assessment roll is required, to spread
the amount of the levy in proportion as nearly as may be to the benefit
which each lot or parcel will derive therefrom.

6-a. In the Keuka Park water district, town of Jerusalem, county of
Yates, when said assessment roll has been adopted, it shall be filed
forthwith in the office of the town clerk. The town clerk shall send to
the owner of each lot or parcel of land in such assessment roll not
later than January first of the year next ensuing a notice setting forth
the sum apportioned to and assessed upon each such lot or parcel of land
in such assessment roll. Such notice shall further state that the sum so
apportioned and assessed may be paid in one lump sum on or before
January thirty-first next ensuing or in such installments between
January first and September thirtieth next ensuing as the town board may
from time to time designate by resolution. On October fifteenth next
ensuing the supervisor shall transmit to the Yates county legislature at
the meeting thereof at which taxes are levied a copy of such assessment
roll showing the sums apportioned to and assessed upon each such lot or
parcel of land and the sums which have been paid thereon to date. It
shall be the duty of the Yates county legislature to levy the sum
remaining unpaid upon each such lot or parcel of land in such assessment
roll against such lot or parcel of land at the time and in the manner
provided by law for the levy of state, county or town taxes.

7. The town board may apportion against and charge to the expense of
maintaining any improvement an allowance for any services rendered by
any town officer or employee when such services have been necessary to
and occasioned by reason of the maintenance of an improvement, or the
town board may separately compensate any town officer or employee for
services necessary to or occasioned by reason of the maintenance of an
improvement and include the amount so paid in the expense of such
maintenance.

8. The town board shall cause to be prepared estimates required to
meet expenses for annual monitoring, testing, operation and maintenance
of the water quality treatment district, at the same time as provided in
this chapter for the preparation of the tentative budget for the town.
Such annual estimates shall contain the anticipated revenue and
expenditures for such district for the ensuing year. It shall also show
the amount of expenses which shall be apportioned or charged against
each lot or parcel within such district in proportion as nearly as may
be to the benefit which each such lot or parcel will derive from the
service or improvement. After such annual estimates have been prepared,
the town board shall cause a notice to be published in the official
newspaper, or if none has been designated, a newspaper having general
circulation in the town, that the same may be examined in the town
clerk's office and that a public hearing will be held thereon by the
town board, specifying the time when and the place where such hearing

will be held. Such public hearing may be held on the same day as the
hearing on the preliminary budget. Such notice shall be published at
least five days before such hearing. After such hearing the town board
shall adopt such estimates or it may amend and modify the same. If the
amount apportioned against any one parcel is increased after the public
hearing, the town board shall hold another public hearing on like
notice. Such annual estimates and the apportionment against each such
parcel shall be adopted by the town board no later than the date of
adoption of the annual town budget. After such adoption such annual
estimates shall be filed in the office of the town clerk, and the
supervisor shall transmit the same to the tax levying body which shall
levy the amount apportioned against each parcel or lot at the same time
and in the manner provided by law for the levy of town and county taxes.
Such amount so levied shall be collected and enforced at the same time
and in the manner that town and county taxes are collected and enforced.