§ 237.221. Determination of probable amount of sewer tax by certain municipalities.

In any town or city containing the whole or any part of any sanitary sewer district, and in which town or city general taxes become due and payable as of January 1, the governing body of such municipality shall have the right, either prior to or at the time of the adoption of the annual budget for town or city purposes, to determine the probable amount of the sewer tax to be levied for any such district by the County of Westchester against such town or city for the next fiscal year and to be apportioned by it against the lots and parcels of land in such town or city which are liable for assessment therefor, as provided in this article. Such probable amount of such sewer tax so determined shall be apportioned and extended in separate columns provided in the assessment rolls for that purpose against such lots and parcels of land. The provisions of law governing the levying, assessing and collecting of general town or city taxes in such town or city shall apply to such estimated sewer tax, and such estimated sewer tax shall become a lien at the same time and subject to the same provisions as the general town and city taxes in such municipalities. If the amount of such estimated sewer tax so determined shall exceed the amount of sewer tax levied by the County Board against such municipality for such sewer district for such fiscal year, the surplus shall be deducted by the governing body of such town or city from the next annual estimate of the probable amount of the sewer tax to be levied against such municipality in the next succeeding fiscal year. If the amount of such estimated sewer tax is less than the amount subsequently levied by the County Board, the deficit shall be raised as in such case provided and paid over to the county.

(Added as § 139-v by L.L. No. 7-1971)