N.Y. TWN Law § 247

§ 247. Reassessment and apportionment where original assessment and\napportionment has been held invalid. In the event that any tax or\nassessment apportionment assessed or levied upon any property in any\ntown on account of or in behalf of any district or for the construction\nof any improvement authorized by this chapter, for the payment of the\nprincipal or interest of any town bond issued on behalf of any such\ndistrict or improvement, shall be held invalid or illegal because of the\ninvalidity of, or any irregularity in, the proceedings for the\nestablishment or enlargement of such district, or for the acquisition,\nconstruction, enlargement or extension of any improvement therein or for\nthe construction of any improvement authorized by this chapter, the town\nboard shall make a new apportionment, assessment or levy of the amount\nto be raised for the payment of the principal and interest of such bonds\nin the manner provided by law for the original apportionment, assessment\nor levy, or if such new apportionment, assessment or levy cannot be\nlegally made, shall assess such amount on the lands within the district\nor abutting upon such improvement in proportion as nearly as may be to\nthe benefit which each lot or parcel will derive therefrom in the manner\nprovided by this chapter for the assessment of the cost of the\nconstruction of a sewer system, and such board may, after a hearing held\nthereon, determine to assess such amount on all such lands or on the\nlands benefited, in proportion to the assessed valuation of such lands.\nAfter such amount has been so apportioned or assessed, the town board\nshall transmit a statement showing each lot or parcel liable and the\namount chargeable to each to the board of supervisors. The board of\nsupervisors shall levy the respective amount against the property liable\nand shall cause to be prepared forthwith a special or supplemental\ntax-roll and shall cause said amounts to be collected in the same manner\nas other town taxes. Said amounts when collected shall be paid to the\nsupervisor and be by him applied in payment of the bonds. Nothing herein\ncontained shall in any way limit or affect the power to pay the\nprincipal and interest of such bonds in the same manner as other town\ncharges are paid.\n