Section 202-A. Expense of maintenance

After the improvement is constructed
  and completed, it shall be maintained by the town board and the  expense
  of such maintenance shall be a charge upon the district or upon the lots
  or  parcels  of  land  against  which the expense of the improvement was
  charged.
    1. If the expense of such  improvement  is  required  by  section  two
  hundred  two  to be assessed, levied and collected from the several lots
  and parcels of land in the same manner and at the  same  time  as  other
  town  charges,  the  expense of maintenance of such improvement shall be
  assessed, levied and collected in like manner.
    2. If the expense of such  improvement  is  required  by  section  two
  hundred  two to be apportioned and assessed upon such lots or parcels of
  land in proportion to the amount of benefit which the improvement  shall
  confer  upon  the  same,  the expense of maintenance of such improvement
  shall be apportioned and assessed in like manner.
    3. The commissioners, if there be commissioners, of every district  in
  which  the  expense  of the improvement is required to be apportioned or
  assessed in proportion to the amount of benefit conferred, and the  town
  board in every other instance, shall annually prepare detailed estimates
  in  writing  of  the  anticipated  revenues  and  expenditures  for such
  district and special improvement for  the  purpose  of  determining  the
  amount  of  money  required  to  meet  the  expense  of  maintaining the
  improvement for the fiscal year commencing on the first day  of  January
  next  succeeding.  Such estimate may contain for contingent purposes, an
  amount not to exceed ten per centum of the amount estimated as necessary
  to meet the expense of maintaining  the  improvement  exclusive  of  the
  amount necessary to pay debt service and judgments.
    4.  After  such annual estimates have been prepared, the commissioners
  of the district, or the town board if there be no  commissioners,  shall
  annually  assess  the  amount  of the estimate of expenditures, less the
  estimate of revenues as set forth in the estimate so  prepared,  on  the
  lots  and  parcels  of land against which the expense of the improvement
  was charged, in proportion as nearly as may be to the benefit which each
  lot or parcel will derive therefrom and shall prepare an assessment roll
  which shall describe each such lot or parcel of land in such manner that
  the same may be ascertained and identified and shall show  the  name  or
  names  of  the reputed owner or owners thereof, and the aggregate amount
  of the assessment levied upon such lot or parcel of land, provided  that
  in towns in the county of Westchester where the anticipated expenditures
  do  not exceed the sum of five hundred dollars, no assessment roll shall
  be required. The commissioners,  or  the  town  board  if  there  be  no
  commissioners,  shall  file  such estimates and the assessment roll with
  the town clerk between the first and the fifteenth days of September  in
  each year, except that in towns in Westchester county such estimates and
  assessment  roll, if required, shall be prepared and filed with the town
  clerk at the time set forth in subdivision two of  section  one  hundred
  six and section one hundred eight of this chapter.
    5.  The  town  board shall hold a public hearing thereon in the manner
  and upon the notice  prescribed  by  section  two  hundred  thirty-nine,
  except that in towns in Westchester county such hearing shall be held in
  accordance  with  the  provisions  of  section one hundred eight of this
  chapter. After such public hearing, it shall be the  duty  of  the  town
  board  to  adopt such assessment roll as originally prepared or to amend
  or change such assessment roll or to prepare a new  roll,  but  no  such
  amended,  changed  or  new  roll  shall be adopted unless the town board
  shall hold  a  hearing  thereon  in  the  manner  and  upon  the  notice
  prescribed  for the original hearing. Such original, amended, changed or
  new roll shall be adopted at least thirty days before the annual meeting

  of the board of supervisors at which taxes are levied in the  county  in
  which  the  town is situated, except that this provision shall not apply
  to towns in Westchester county.
    6.  Except in the Keuka Park water district, town of Jerusalem, county
  of Yates as provided in subdivision six-a of  this  section,  when  said
  assessment  roll  has  been  adopted, it shall be filed forthwith in the
  office of the town clerk. The supervisor shall transmit to the board  of
  supervisors,  or  other  levying  body,  at the meeting thereof at which
  taxes are levied, a copy of such assessment roll. It shall be  the  duty
  of  the  board  of  supervisors,  or other levying body, to levy the sum
  apportioned to and assessed upon each such lot or  parcel  of  land,  in
  such assessment roll, against 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, and in any case where no assessment roll is required,  to  spread
  the  amount of the levy in proportion as nearly as may be to the benefit
  which each lot or parcel will derive therefrom.
    6-a. In the Keuka Park water district, town of  Jerusalem,  county  of
  Yates,  when  said  assessment  roll has been adopted, it shall be filed
  forthwith in the office of the town clerk. The town clerk shall send  to
  the  owner  of  each  lot  or parcel of land in such assessment roll not
  later than January first of the year next ensuing a notice setting forth
  the sum apportioned to and assessed upon each such lot or parcel of land
  in such assessment roll. Such notice shall further state that the sum so
  apportioned and assessed may be paid  in  one  lump  sum  on  or  before
  January  thirty-first  next  ensuing  or  in  such  installments between
  January first and September thirtieth next ensuing as the town board may
  from time to time designate by resolution.  On  October  fifteenth  next
  ensuing the supervisor shall transmit to the Yates county legislature at
  the  meeting thereof at which taxes are levied a copy of such assessment
  roll showing the sums apportioned to and assessed upon each such lot  or
  parcel  of  land  and  the sums which have been paid thereon to date. It
  shall be the duty of the  Yates  county  legislature  to  levy  the  sum
  remaining unpaid upon each such lot or parcel of land in such assessment
  roll  against  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.
    7. The town board may apportion against and charge to the  expense  of
  maintaining  any  improvement  an allowance for any services rendered by
  any town officer or employee when such services have been  necessary  to
  and  occasioned  by  reason of the maintenance of an improvement, or the
  town board may separately compensate any town officer  or  employee  for
  services  necessary  to or occasioned by reason of the maintenance of an
  improvement and include the amount  so  paid  in  the  expense  of  such
  maintenance.
    8.  The  town  board  shall cause to be prepared estimates required to
  meet expenses for annual monitoring, testing, operation and  maintenance
  of the water quality treatment district, at the same time as provided in
  this  chapter  for the preparation of the tentative budget for the town.
  Such  annual  estimates  shall  contain  the  anticipated  revenue   and
  expenditures  for such district for the ensuing year. It shall also show
  the amount of expenses which shall be  apportioned  or  charged  against
  each  lot  or parcel within such district in proportion as nearly as may
  be to the benefit which each such lot or parcel  will  derive  from  the
  service  or improvement. After such annual estimates have been prepared,
  the town board shall cause a notice to  be  published  in  the  official
  newspaper,  or  if  none has been designated, a newspaper having general
  circulation in the town, that the same  may  be  examined  in  the  town
  clerk's  office  and  that  a public hearing will be held thereon by the
  town board, specifying the time when and the place  where  such  hearing

  will  be  held.  Such  public hearing may be held on the same day as the
  hearing on the preliminary budget. Such notice  shall  be  published  at
  least  five  days before such hearing. After such hearing the town board
  shall  adopt  such estimates or it may amend and modify the same. If the
  amount apportioned against any one parcel is increased after the  public
  hearing,  the  town  board  shall  hold  another  public hearing on like
  notice. Such annual estimates and the apportionment  against  each  such
  parcel  shall  be  adopted  by  the town board no later than the date of
  adoption of the annual town budget.  After  such  adoption  such  annual
  estimates  shall  be  filed  in  the  office  of the town clerk, and the
  supervisor shall transmit the same to the tax levying body  which  shall
  levy  the amount apportioned against each parcel or lot at the same time
  and in the manner provided by law for the levy of town and county taxes.
  Such amount so levied shall be collected and enforced at the  same  time
  and in the manner that town and county taxes are collected and enforced.