§ 231. Permanent financing of district and special improvements. 1. When the cost of any improvement is to be borne by special assessment to be assessed and paid as provided in this subdivision, such improvement shall be temporarily financed pursuant to the local finance law until after the confirmation of the assessment. When such assessments […]
§ 231-a. Permanent financing of district improvements to be paid from general taxation. When the cost of any improvement is to be assessed, levied and collected from the several lots and parcels of lands within a district in the same manner and at the same time as other town charges, the town board may finance […]
§ 232. Permanent financing of general improvements. The town board may provide for the payment of the cost of any public improvement or project authorized by subdivisions eleven-a or eleven-c of section sixty-four, or sections eighty-one, two hundred twenty or two hundred twenty-one of this chapter, by any one or by a combination of the […]
§ 234. Disposition of proceeds of bonds, notes or certificates. All moneys derived from the sale of bonds or notes shall be kept as a separate fund by the supervisor. Such moneys shall be disbursed only in the manner provided by section one hundred nineteen of this chapter.
§ 235. Accounts to be kept with each improvement. The supervisor shall keep accounts in the name of each improvement in such form as has been or may be formulated and prescribed by the state department of audit and control. He shall carefully preserve all coupons, certificates, bonds and notes which he shall pay, and […]
§ 236. Completion of improvements. Upon the completion of any of the improvements authorized by article twelve, article twelve-A, or section eighty-one, two hundred twenty or two hundred twenty-one of this chapter, the town board, engineer, or other official or employee in charge thereof, shall file in the office of the town clerk a statement […]
§ 237. Preparation of assessment-roll for certain improvements. It shall thereupon be the duty of the assessors, or the town board, if the town board shall so elect, to prepare an assessment-roll which shall contain a description of each lot or parcel of land so that the same may be ascertained and identified; the names […]
§ 238. Assessment of property partly in district. In all cases where real property is divided by the boundary line of any district, it shall be the duty of the assessors after fixing the valuation of the whole of such real property as now required by law, to determine what proportion of such valuation is […]
§ 239. Completion of roll and hearing. The assessors or the town board, as the case may be, shall file the assessment-roll when completed, with the town clerk and thereupon it shall be the duty of the town board to cause notice to be published at least once in a newspaper published within the town, […]
§ 240. Delivery of roll to collector; warrant for collection. 1. When the assessment roll shall have been finally approved and adopted by the town board, the board shall annex thereto a warrant which shall be signed by the supervisor and countersigned by the town clerk commanding the town tax collector or the receiver of […]
§ 241. Notice by collector or receiver of taxes; return of assessment roll. Each town tax collector or receiver of taxes and assessments, upon receiving an assessment roll and warrant, shall forthwith cause notice of the reception thereof to be published at least once in the official paper and to be posted on the sign-board […]
§ 242. Assessments payable in installments. 1. The supervisor shall present the returned assessment roll to the town board at its next meeting. If obligations shall have been issued to finance the improvement, in whole or in part, the town board shall divide the amount of the unpaid assessment against each parcel of land into […]
§ 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 […]
§ 244. Correction of assessments. When it shall be ascertained to the satisfaction of the said board that any error, omission or mistake has been made in measuring or in entering the frontage or bounds of any lot or in the quantity of any parcel of land held to be especially benefited by an improvement […]
§ 244-a. Apportionment of completed local assessment upon subdivision or sale of part of land affected. 1. At any time after the approval and adoption of an assessment-roll for a district or special improvement, whether pursuant to this chapter or any other statute of general application, under which an assessment is payable in installments which […]
§ 245. Expense of maintenance. After the improvement is constructed and completed, it shall be maintained by the town board and the cost of such maintenance shall be a charge upon the district or parcels of land against which the cost of the improvement was charged and shall be raised in the manner provided in […]
§ 246. Proceeding to review decision. Any person interested who shall have appeared before the board and made his objections at any hearing provided for in this statute, and who shall consider himself aggrieved by any decision or action of the board may commence a proceeding, within thirty days from the date of such decision […]
§ 247. Reassessment and apportionment where original assessment and apportionment has been held invalid. In the event that any tax or assessment apportionment assessed or levied upon any property in any town on account of or in behalf of any district or for the construction of any improvement authorized by this chapter, for the payment […]
