Section 280-Q. Revenues

1. The county treasurer shall collect and receive
  all levies, charges, other revenue of the district and grants in aid and
  assistance and keep a true account of all such receipts.  Unpaid  levies
  and  charges  shall  be  a  lien upon the real property upon which or in
  connection with which improvements were provided as and from  the  first
  day fixed for payment of such levies and charges.
    2.  The  county treasurer shall prepare, and transmit to the governing
  body, on or before the first day of December in  each  year  a  list  of
  those  residents or property owners within the county who are in arrears
  in the payment of levies or charges for a period of thirty days or  more
  after  the last day fixed for payment of such levies and charges without
  penalty. The list shall contain a brief description  of  the  properties
  for  which  the  improvements were provided, the names of the persons or
  corporations liable to pay for the same and  the  amount  chargeable  to
  each,   including   penalties   and   interest   computed   to  December
  thirty-first. The governing  body  shall  levy  such  sums  against  the
  properties  liable  and  shall  state  the  amount thereof in a separate
  column in the annual tax rolls of the various municipalities  under  the
  name  of  "county  hurricane  protection,  flood  and  shoreline erosion
  control improvement district tax". Such amounts, when collected  by  the
  several  municipal  collectors or receivers of taxes, shall be paid over
  to the county treasurer. All of the provisions of the tax  laws  of  the
  state  of  New  York  and  the  Suffolk  county  tax  act  covering  the
  enforcement and collection of unpaid taxes or  assessments  for  special
  improvements  not inconsistent herewith shall apply to the collection of
  such unpaid levies and charges.  Such  amounts,  when  received  by  the
  county  treasurer,  shall  be credited to the applicable county district
  fund and shall be used only for such county district purposes.