§ 237.231. Apportionment of sewer taxes in certain municipalities.

1.

In the Cities of Mount Vernon, White Plains and New Rochelle, and in the Town of Pelham, the part of the tax of any such sewer district, estimated for or apportioned to and levied against said cities and town as hereinbefore provided, shall not be levied or assessed solely against the lots or parcels of land situate within such sewer district, but the amount of the tax so estimated for or apportioned to such cities and town shall be levied and assessed upon all of the lots or parcels of real property within said cities and town, except such as may belong to the United States, or be used as a cemetery, or property acquired by the state or county for park or parkway purposes.

2.

It shall be the duty of the city clerk in each of said cities and the supervisor of said town after a levy for such sewer tax has been made either by reason of an estimate by such city or town or by reason of the levy by the County Board, to apportion the amount of the tax for such sewer district and extend the same on the assessment rolls against all taxable property of said city or town except as in this article provided.

3.

In the City of Mount Vernon, such tax, apportioned to it as in this article provided, need not be extended in a separate column on such roll, but may be included in the general city tax; provided, however, that if so included, the rate of said tax percentum of each $100.00 of assessment valuation so subject to such tax shall be placed on each tax bill.

4.

In the Towns of Mount Pleasant and Ossining, any annual payments to be levied and assessed against any territory within the Village of Briarcliff Manor that is added to an established sewer district under the provisions of section 237.131 of this article or included in the creation of the Ossining sanitary sewer district, and the part of the tax of any such sewer district, estimated for or apportioned to and levied against lands in such towns lying within said village as hereinbefore provided, shall not be levied or assessed solely against the lots or parcels of land situate within such additional territory, but the total of the amounts of such annual payments and of the taxes so estimated for or apportioned to such additional territory within said village shall be levied and assessed upon all of the lots or parcels of real property in said village, except such as may belong to the United States, or be used as a cemetery, or property acquired by the state or county for park or parkways purposes. It shall be the duty of the Supervisors of said Towns of Mount Pleasant and Ossining, after a levy for any such annual payments and sewer tax has been made, to apportion the said total amount of such annual payments and sewer taxes according to the equalized valuation of all the real property in said village and to extend the same on their respective assessment rolls against all taxable property in their respective towns lying within said village, except as in this article provided.

(Added as § 139-w by L.L. No. 7-1971; amended by L.L. No. 3-1972)