Section 270. Assessment of the cost

1. The expense of the establishment of
  a district, except a water quality treatment district, and of  providing
  improvements  therein,  including  the improvements described in section
  two hundred sixty-eight, shall be assessed, levied  and  collected  from
  the  several  lots  and  parcels of land within the district in the same
  manner and at the same time as county charges, except  that  before  any
  special  assessment  is  levied  pursuant  to this section, the board of
  supervisors shall increase or diminish the aggregate valuations of  real
  estate  in  that  portion of any tax district included within the county
  district by following the equalization rule set forth in  article  eight
  of  the  real  property  tax  law.   The annual expense of operation and
  maintenance shall be assessed, levied and collected in the  same  manner
  and  at  the  same  time  as the expense of the improvement is assessed,
  levied and collected.
    2. The board of supervisors may adopt  a  resolution  authorizing  the
  application  of  the  agricultural  assessment  established  pursuant to
  article twenty-five-AA of the agriculture and markets law to the special
  assessment or special ad valorem levy made on behalf of a water,  sewer,
  or  sanitation  district  on  land  located  within the water, sewer, or
  sanitation district and benefitting from such agricultural assessment. A
  copy of this resolution shall be delivered to the assessor or  assessors
  of  each  town and shall be effective on the assessment roll prepared on
  the basis of the next taxable status date following  its  adoption.    A
  resolution  repealing this authorization shall similarly be delivered to
  the assessor or assessors of the town and  shall  be  effective  on  the
  assessment  roll  prepared  on the basis of the next taxable status date
  following its adoption.
    3. Notwithstanding any other provisions of this chapter  if  zones  of
  assessment have been initially established, and an initial allocation of
  the  total  estimated cost of the facilities has been made to such zones
  of assessment, the amount of the cost of the facilities so allocated  to
  any  such  zone  of  assessment  shall  be annually assessed, levied and
  collected from the several lots and parcels of land within said zone  of
  assessment  within  the district in the same manner and at the same time
  as other county charges, except that before any  special  assessment  is
  levied pursuant to this section, the board of supervisors shall increase
  or  diminish  the aggregate valuations of real estate in that portion of
  any such zone of assessment  included  within  the  county  district  by
  following  the  equalization rule set forth in article eight of the real
  property tax law. The annual expense of operation and maintenance  shall
  annually  be  allocated by the board of supervisors as between the zones
  of assessment  of  the  district  and  shall  be  assessed,  levied  and
  collected  from the several lots and parcels of land within each zone of
  assessment chargeable therewith, in the same manner and at the same time
  as county charges.
    4. The board of supervisors,  after  holding  a  public  hearing  upon
  notice  published  in the same manner as provided in section two hundred
  fifty-four of this chapter, from time to time, by resolution may  change
  either (1) the allocation of the cost of such facilities as between such
  zones  of  assessment or (2) the boundaries of such zones of assessment.
  After adoption of such resolution, application  shall  be  made  to  the
  department  of  audit  and control in the manner provided in section two
  hundred and fifty-eight of  this  chapter  for  a  determination  as  to
  whether  the  proposed  changes  will result in an undue burden upon the
  property of any zone of assessment. The state comptroller shall make  an
  order  in  duplicate  granting  or  denying  permission for the proposed
  changes and thereafter, proceedings shall be taken in  the  same  manner
  provided in section two hundred fifty-eight of this chapter.

    5. Nothing in this section contained shall be construed to prevent the
  financing  in  whole  or  in part, pursuant to the local finance law, of
  expenditures made pursuant to this article.