N.Y. ENV Law § 15-1927

§ 15-1927. Proceedings on general apportionment of costs and final\n fixation of boundaries.\n 1. The department shall prepare and sign a statement of the general\napportionment of cost and shall file it together with the maps, reports\nand estimates on which it was based and shall give notice of a hearing\nthereon. At the hearing the department shall consider and hear\nobjections to the various matters covered by sections 15-1923 and\n15-1925.\n 2. After the hearing the department shall make such revisions as it\nmay find to be proper, shall adopt the maps, plans, estimates,\nboundaries and general apportionment in final form, shall file such\npapers and give notice of such filing. Such general apportionment in\nfinal form shall include an order fixing the final boundaries of the\ndistrict. Thereupon these matters may be reviewed as provided by section\n15-0905 and, if not so reviewed within sixty days after date of filing,\nsuch apportionment shall be final and conclusive and shall be recorded\ntogether with the final statement of drainage enhancements. Thereafter\nsuch apportionment in final form and the boundaries of the district\nshall be fixed and determined. At the same time or as a separate\nproceeding the apportionment of the cost of older drainage work may be\nconsidered, heard, reviewed and recorded in like manner.\n 3. Thereafter all costs incurred by the department for surveys and all\nproceedings necessary for and including final fixation of boundaries of\nthe district shall be apportioned on all parcels of land included in\nsuch district in proportion to the areas of such parcels of land and\nshall be collected on one assessment roll. Should the proceedings\nnecessary for and including final fixation of boundaries of a district\nfor any reason be abandoned or discontinued such costs shall,\nnotwithstanding such action, be assessed on and collected from the lands\nwithin the boundaries of the district as fixed at the time of such\nabandonment or discontinuance as herein provided.\n