New York Town Law Section 247 - Reassessment and apportionment where original assessment and apportionment has been held invalid.

  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 of the
  principal or interest of any town bond issued  on  behalf  of  any  such
  district or improvement, shall be held invalid or illegal because of the
  invalidity   of,  or  any  irregularity  in,  the  proceedings  for  the
  establishment or enlargement of such district, or for  the  acquisition,
  construction, enlargement or extension of any improvement therein or for
  the construction of any improvement authorized by this chapter, the town
  board  shall  make a new apportionment, assessment or levy of the amount
  to be raised for the payment of the principal and interest of such bonds
  in the manner provided by law for the original apportionment, assessment
  or levy, or if such new apportionment,  assessment  or  levy  cannot  be
  legally  made, shall assess such amount on the lands within the district
  or abutting upon such improvement in proportion as nearly as may  be  to
  the benefit which each lot or parcel will derive therefrom in the manner
  provided  by  this  chapter  for  the  assessment  of  the  cost  of the
  construction of a sewer system, and such board may, after a hearing held
  thereon, determine to assess such amount on all such  lands  or  on  the
  lands  benefited, in proportion to the assessed valuation of such lands.
  After such amount has been so apportioned or assessed,  the  town  board
  shall  transmit  a  statement  showing each lot or parcel liable and the
  amount chargeable to each to the board  of  supervisors.  The  board  of
  supervisors shall levy the respective amount against the property liable
  and  shall  cause  to  be  prepared  forthwith a special or supplemental
  tax-roll and shall cause said amounts to be collected in the same manner
  as other town taxes.  Said amounts when collected shall be paid  to  the
  supervisor and be by him applied in payment of the bonds. Nothing herein
  contained  shall  in  any  way  limit  or  affect  the  power to pay the
  principal and interest of such bonds in the same manner  as  other  town
  charges are paid.

Last modified: February 3, 2019