N.Y. GMU Law § 120-CC

§ 120-cc. Enforcement of unpaid solid waste collection and/or disposal\nfee. 1. Any municipal corporation may adopt a local law providing that\nunpaid fees or charges for municipal or municipally contracted solid\nwaste collection and/or disposal services be included with the annual\ntax levy, together with any interest and penalties thereon.\n 2. No fees for solid waste collection and/or disposal imposed prior to\nthe adoption of a local law pursuant to this section may be included in\nany annual tax levy.\n 3. In any year in which such unpaid fees and penalties will be\nincluded in the annual tax levy, the governing board shall cause a\nstatement to be prepared setting forth each amount of solid waste\ndisposal and/or collection fees in arrears as of thirty days prior to\nthe last date prescribed by law for the annexation of the warrant to the\nassessment roll, a brief description of the property for which or in\nconnection with which such solid waste services were provided, and the\nname and address of the person or corporation liable to pay such amount.\nSuch statement shall be presented to the board empowered to levy taxes,\nand such board shall levy such amounts remaining unpaid on the date\ntaxes are levied against the real property for which or in connection\nwith which such solid waste services were provided.\n 4. The term "municipal corporation", as used in this section, includes\nonly a city, village, and a town for town-wide solid waste collection\nand/or disposal services.\n