§ 271. Alternative method of assessment. 1. Notwithstanding the\nprovisions of the preceding section, if the notice of public hearing to\nbe held by the board of supervisors pursuant to section two hundred\nfifty-four shall contain a statement that the cost of the improvement\nwill be assessed in proportion as nearly as may be to the benefit which\neach lot or parcel of land will derive therefrom, and in the case of a\nwater quality treatment district, such cost shall be assessed, levied\nand collected as hereinafter provided. The board of supervisors may\ndetermine to issue, pursuant to the local finance law, the obligations\nof the county in such an amount as said board may estimate to be\nsufficient to pay the entire cost of the improvement, but not in excess\nof the maximum amount proposed to be expended for the improvement as\nstated in the notice of hearing published pursuant to section two\nhundred fifty-four. In preparing the annual estimate of revenues and\nexpenditures pursuant to section three hundred fifty-three of this\nchapter, the administrative head or body shall include, in addition to\nall costs of operation and maintenance for the next succeeding fiscal\nyear, sums sufficient to pay the annual installment of principal of, and\ninterest on, obligations issued as aforesaid. The administrative head or\nbody shall thereupon annually assess the amount of the estimate of\nexpenditures, less the estimate of revenues as set forth in the estimate\nso prepared, on the lots and parcels of land in the district in\nproportion as nearly as may be to the benefit which each lot or parcel\nwill derive therefrom and shall prepare an assessment roll which shall\ndescribe each such lot or parcel of land in such manner that the same\nmay be ascertained and identified and shall show the name or names of\nthe reputed owner or owners thereof, and the aggregate amount of the\nassessment levied upon such lot or parcel of land. The assessment roll\nshall be submitted to the budget officer at the same time as the\nestimate is submitted, for transmittal with the tentative budget to the\nclerk of the board of supervisors. The assessment roll shall remain on\nfile in the office of the clerk and be open to public inspection during\nbusiness hours. The board of supervisors shall hold a public hearing on\nthe assessment roll. Notice of such public hearing shall be published at\nleast once in the official newspapers stating that said assessment roll\nhas been completed and that at a time and place to be specified therein\nthe board of supervisors will meet and hear and consider any objections\nwhich may be made to the roll. The first publication of the notice of\nthe completion of the roll shall be not less than five days before the\ndate specified for the hearing. At the time and place specified, the\nboard of supervisors shall meet and hear and consider any objections to\nthe assessment roll, and may change or amend the same as it deems\nnecessary or just so to do and may affirm and adopt the same as\noriginally proposed or as amended or changed, or they may annul the same\nand order the administrative head or body to proceed anew and to prepare\nanother roll or the board of supervisors may prepare such new roll. No\nsuch amended, changed or new roll shall be adopted unless the board of\nsupervisors shall hold a hearing thereon in the manner and upon the\nnotice prescribed for the original hearing. It shall be the duty of the\nboard of supervisors to levy the sum apportioned to and assessed upon\neach such lot or parcel of land at the time and in the manner provided\nby law for the levy of state, county or town taxes. Such sums so levied\nshall be collected by the local tax collectors or receivers of taxes and\nassessments and shall be paid over to the county treasurer, or\ncomparable officer or body, in the same manner and at the same time as\ntaxes levied for general county purposes. The county treasurer, or\ncomparable officer or body, s
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