[Adopted 8-20-1973 as Subpart K of Part I
of the 1973 Code]
If the Village of Johnson City has heretofore
issued or shall hereafter issue bonds for the purpose of paying the
cost of constructing in said village a water system or a portion thereof,
the Board of Trustees may, notwithstanding that any part of the expense
of constructing such water system has theretofore been assessed upon
lands benefited, determine and order that any portion of such cost,
not exceeding in amount the aggregate amount of such bonds then outstanding,
shall be assessed upon the lands benefited by the construction of
such water system in the manner provided in this section. Any such
resolution shall determine the aggregate amount of such bonds which
shall then be outstanding and unpaid and shall fix the portion of
each installment of maturities of said bonds which is thereafter to
be assessed upon lands benefited in the manner provided in this section.
Any such resolution shall be subject to a permissive referendum. Prior
to the first day of May in each year, the Board of Trustees shall
compute the aggregate amount of the portion of the principal of said
bonds to become due during the ensuing fiscal year which is required
by said resolution to be assessed upon the lands benefited, and also
the interest on such portion of said bonds to become due during such
fiscal year, and shall assess such amount on the lands within said
village in proportion as nearly as may be to the benefit which each
lot or parcel will derive from the construction of said water system.
After making such apportionment, the Board of Trustees shall serve
on the owner of each such lot or parcel of land a notice of the completion
of such apportionment and that at a specified time and place a hearing
will be held to consider and review the same, by publishing such notice
once a week for two weeks in a newspaper published or circulated in
said village. The Board of Trustees shall meet at the time and place
specified in such notice and hear objections to such apportionment
and may modify and correct the same. The Board of Trustees, upon the
completion and correction of such apportionment, shall forthwith file
the same in the office of the Village Clerk and shall give notice
of the filing of such completed and corrected apportionment in the
manner provided for by § 29 of the Tax Law as to towns.
The apportionment shall then be deemed final and conclusive, unless
an appeal is taken therefrom as hereinafter provided within 15 days
after the filing thereof. The Board of Trustees shall, in the annual
tax levy for such fiscal year, levy upon each such lot or parcel of
land the sum so apportioned to such lot or parcel of land, and the
amount so levied shall be collected in the same manner as other village
taxes. In the event that any such resolution shall become effective,
any lot or parcel of land assessed by any previous assessment or apportionment
of any part of the cost of constructing such water system shall be
freed from the lien of such former assessment or apportionment, except
to the extent that any part of such cost so apportioned to such lot
or parcel of land shall have been included in the annual tax levies
of said village. The powers conferred by this section shall be in
addition to the powers conferred by any other law, including any general
or special law, and such powers may be exercised without regard to
the restrictions contained in any other law other than the Village
Law.
