Section 273. Contracts with public authorities for county water districts

1.  Notwithstanding any other provision of this chapter,  the  board  of
  supervisors  may  enter  into  a  contract with a public authority which
  possesses  express  reciprocal  powers  whereby  the  construction   and
  development  of  a  water supply and distribution system, or any part or
  parts thereof, may be accomplished by such public authority on behalf of
  the county water district, with the expense thereof to  be  assessed  as
  provided  in  section  two  hundred seventy hereof. Such water authority
  shall be deemed the agent of the county or counties which are a party or
  parties to such contract. If such contract  shall  authorize  the  water
  authority  to  purchase  supplies  or  equipment  or to construct public
  works, such authority shall be subject to all provisions of law to which
  a county would be subject in relation to advertising  and  awarding  any
  such contracts for supplies, equipment or public works.
    2.  a.  Notwithstanding  any other provision of this act, the board of
  supervisors may enter into a contract with a  public  authority  whereby
  the  public  authority  may  assume  the operation and management of the
  district. Except as otherwise provided in this section,  the  provisions
  of  sections  two  hundred  sixty-one,  two  hundred  sixty-five and two
  hundred sixty-six shall, in such case, be inoperative, and the functions
  of the administrative head or body as prescribed in sections two hundred
  sixty-two and two hundred sixty-three shall be exercised by the board of
  supervisors.
    b. The public authority shall make periodic reports to  the  board  of
  supervisors,  showing  in  detail the operations of the district for the
  preceding period, including  a  detailed  report  of  its  receipts  and
  disbursements, and such other facts as the board of supervisors may deem
  important for its information, together with such recommendations as the
  public  authority  may  have  as to improvements to the systems and such
  other recommendations as may be proper  for  the  consideration  of  the
  board of supervisors.
    c. The public authority shall also annually, at such time as the board
  of  supervisors  may  determine, submit to such board a statement of the
  estimated expense of the operation and maintenance of the  district  and
  the  amount  required for the payment of all debt service on obligations
  of the county issued for the purposes of such district, for the  ensuing
  fiscal  year.  Such  statement  shall  show  the amount which the public
  authority recommends be raised by water  rates  and  the  amount  to  be
  raised  by  assessments. The board of supervisors may change the amounts
  so recommended to be raised by water rates  and  assessments,  provided,
  however,  that  the total of such amounts shall not be reduced below the
  estimated expense of the operation and maintenance of the district  plus
  the  amount  required for the payment of all debt service on obligations
  of the county issued for the purposes of such  district.  The  board  of
  supervisors   shall  affirm  and  adopt  such  statement  as  originally
  submitted or as changed. All rate schedules proposed to  be  established
  by  the  public authority and all amendments thereto or changes therein,
  shall be submitted to the board of supervisors for its  prior  approval.
  Rates shall be fixed in such amounts as to assure revenues therefrom, in
  addition  to amounts received from assessments, sufficient to defray all
  costs of operation and maintenance and all debt service  on  obligations
  of  the county issued for the purposes of the county water district. The
  public authority shall pay over to the county treasurer,  or  comparable
  officer  or  body, at such times as necessary, sufficient moneys to meet
  such obligations as they become due. Unpaid water  charges  shall  be  a
  lien  upon  real  property as provided in subdivision two of section two
  hundred sixty-six of this chapter and shall be enforced as  provided  in
  subdivision  three  of  such section, except that the list of delinquent

  users shall be prepared and transmitted by the public authority and  the
  amounts received on such accounts by the county treasurer, or comparable
  officer or body, shall be paid over to the public authority.
    d.  The amount determined to be raised by assessment shall be assessed
  and levied  as  provided  in  section  two  hundred  seventy,  provided,
  however, that if the notice of public hearing to be held by the board of
  supervisors  pursuant  to section two hundred fifty-four shall contain a
  statement  that  the  cost  of  the  improvement  will  be  assessed  in
  proportion  as  nearly as may be to the benefit which each lot or parcel
  of land will derive therefrom, such amount shall be assessed and  levied
  as  hereinafter  provided. The board of supervisors shall annually cause
  to be assessed the amount determined to be raised by assessment  on  the
  lots  or  parcels of land in the district in proportion as nearly as may
  be to the benefit which each lot or parcel  will  derive  therefrom  and
  shall  cause an assessment roll to be prepared in the manner provided in
  section two hundred seventy-one. Such assessment roll shall be filed  in
  the office of the clerk of the board of supervisors and shall be open to
  public  inspection  at  such  office during business hours. The board of
  supervisors shall hold a public hearing on such assessment roll  in  the
  manner   and   upon   the  notice  prescribed  in  section  two  hundred
  seventy-one. At the time and place specified in the notice, the board of
  supervisors shall meet and hear  and  consider  any  objections  to  the
  assessment  roll  and may change or amend the same as it deems necessary
  or just so to do and  may  affirm  and  adopt  the  same  as  originally
  proposed  or as amended or changed, or they may annul the same and cause
  another roll to be prepared or the board of supervisors may prepare such
  new roll. No such amended, changed, or new roll shall be adopted  unless
  the  board of supervisors shall hold a hearing thereon in the manner and
  upon the notice prescribed for the original hearing.  It  shall  be  the
  duty  of  the  board  of  supervisors  to levy the sum apportioned to be
  assessed upon each such lot or parcel of land at the  time  and  in  the
  manner  provided  by  law  for  the levy of state, county or town taxes.
  Amounts  assessed  and  levied  pursuant  to  this  paragraph  shall  be
  collected  by  the  local  tax  collectors  or  receivers  of  taxes and
  assessments  and  shall  be  paid  over  to  the  county  treasurer,  or
  comparable  officer  or body, in the same manner and at the same time as
  taxes levied for general  county  purposes.  The  county  treasurer,  or
  comparable  officer  or  body, shall pay over all amounts so received to
  the public authority.