New York Laws
Article 15 - Financing of Public Improvements
243 - Collection of Annual Installments of Assessments.

§ 243. Collection of annual installments of assessments. The
supervisor of the town shall annually transmit to the county legislative
body at the meeting thereof at which taxes are levied a statement
setting forth a description of each parcel of land liable for the
payment of an installment of an assessment together with the name of the
owner and the amount of such assessment with interest. It shall be the
duty of the county legislative body to levy and assess the amount of
such installment, with interest as aforesaid, against the specific lot
or parcel of land against which same was originally levied and assessed
at the time and in the manner provided by law for the levy of state and
county taxes. The warrant annexed to or filed with the tax roll and
delivered to the town tax collector or receiver of taxes and assessments
shall direct him to pay to the supervisor the full amount of such
installments of unpaid assessments with interest. If the collector or
receiver of taxes and assessments shall be unable to collect such
installment of assessment with interest, he shall return the same to the
county treasurer of the county and collection thereof shall be enforced
in the manner provided by law for the collection of unpaid town taxes.