Section 67. Annual estimate; payments by participants

1. The committee or
  administrator shall annually,  not  later  than  the  fifteenth  day  of
  August,  file  with  the board of supervisors an estimate of the several
  amounts necessary for the ensuing calendar year (a) to meet the payments
  with respect to the liability of participants required to be made by the
  county pursuant to section sixty-three of this chapter, (b) to  pay  the
  administrative  expenses  of the plan, (c) to repay any amounts advanced
  to the plan and (d) to provide for contributions to the reserve, if any.
  The committee or administrator shall then determine the  share  of  such
  amounts  chargeable  to  each  participant  in  the manner prescribed by
  section sixty-six of this chapter. A list of the  amount  of  the  share
  payable  by each participant shall be furnished to the county treasurer.
  The committee or administrator shall notify each participant in  writing
  not  later  than  September  first  of  the  amount  of such share. Each
  participant shall pay the county treasurer the amount  so  specified  in
  such  notice  not  later than thirty days after the commencement of such
  participant's next  fiscal  year.  All  amounts  so  received  shall  be
  credited to the county self-insurance fund. If any such amount shall not
  be  paid within the time limit, the same shall be recovered by an action
  brought by the county or such amount shall be certified  by  the  county
  treasurer  to  the  board  of  supervisors  for  inclusion  in  the next
  succeeding tax levy, if any, against property taxable by the participant
  responsible therefor.
    2. Notwithstanding the foregoing provisions of this section, the board
  of supervisors may by local law  provide,  in  lieu  of  collecting  the
  amounts  apportioned to participants, or a class thereof, as provided in
  subdivision one of this section, that each such participant's  share  of
  such  amounts shall be collected by inclusion in the next succeeding tax
  levy against property taxable by the participant  responsible  therefor.
  When  collected  such amounts shall be paid over to the county treasurer
  and by him credited to the county self-insurance fund.