Alternatively, if a letter of credit was not posted,
the Town Board may, at its sole discretion, charge the reasonable
and necessary costs of proper operation and maintenance, including
engineering and inspection costs, against the real property by adding
that charge to, and making it a part of, the next annual real property
tax assessment roll of the Town. Such charges shall be levied and
collected at the same time and in the same manner as Town-assessed
taxes and shall be paid to the Town Comptroller, to be applied in
reimbursing the fund from which the costs of proper operation and
maintenance were paid. Prior to charging such assessments, the owner
of the real property shall be provided written notice by certified
mail, return receipt requested, at the last known address of record,
of an opportunity to be heard and object before the Town Board to
the proposed real property assessment, at a date to be designated
in the notice, which shall be no less than 30 days after its mailing.