Section 980-J. 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 article 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 municipality prior to the
  establishment of the district.  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  article
  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  municipality  for  the  levy  of  general
  municipal taxes. The charge shall be determined, levied and collected in
  the  same  manner, at the same time and by the same officers, as general
  municipal taxes are levied and collected.
    (c) Any municipality which has established a district pursuant to this
  article, may, for the purpose of  providing  funds  for  making  capital
  improvements  within a 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.