New York Laws
Article 5-B - County Hurricane Protection, Flood and Shoreline Erosion Control Districts
280-Q - Revenues.

§ 280-q. Revenues. 1. 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.

2. 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.