Section 25-411. Expense of the district

(a) The expense incurred in the
  construction or operation of any improvement or provision of  additional
  services  in  a  district  pursuant to this chapter shall be financed in
  accordance with the  district  plan  upon  which  the  establishment  or
  extension  of  the  district  was  based.  Services  for  which district
  property owners are charged pursuant to the plan must be in addition  to
  or  an enhancement of those provided by the city prior to the district's
  establishment. The  expense  and  cost  apportioned  to  benefited  real
  property  in  accordance  with  the  plan  shall  be  a charge upon each
  benefited parcel of real property within the district.
    (b) The charge upon benefited real property pursuant to  this  chapter
  shall  be  imposed  as  provided  in  the  district plan. If the formula
  includes an ad valorem component, this component shall be determined  by
  the  assessed  value  of  each parcel as entered on the latest completed
  assessment roll used by the city for the levy of general city taxes. The
  charge shall be determined, levied and collected in the same manner,  at
  the same time and by the same officers, as general city taxes are levied
  and collected.
    (c) When a district has been established pursuant to this chapter, the
  city  may,  for  the  purpose  of  providing  funds  for  making capital
  improvements within  such  district,  issue  and  sell  bonds  or  other
  municipal  obligations  as  provided  in the local finance law and other
  applicable laws and statutes. Principal and interest payments  on  these
  bonds  or  other  municipal  obligations may be made in whole or in part
  from the proceeds of charges imposed upon benefited real property within
  the district.