§ 15-2123. Assessments; how levied and collected.\n 1. After the apportionment of cost has been made and filed in\naccordance with the provisions of section 15-2121 hereof, the board\nshall prepare a statement showing the name of each public corporation\nand a description of each parcel of real estate benefited by such\nreservoir and the amount to be borne by each as determined in the\napportionment. The board shall also determine and state whether the\namounts shall be paid in one sum or in annual installments, in such\namounts as the board shall annually determine to be necessary.\n 2. A copy of such statement duly verified under the seal of the\ndistrict shall be filed with the clerk of each county, town, village or\ncity affected or containing any real estate which is benefited. The\nclerk of every such county, city, town or village shall make and deliver\nto the county legislative body of such county, the common council of\nsuch city, the board of trustees of such village, and the assessors of\nsuch town, city or village a copy of such statement.\n 3. The county legislative body of every such county shall levy and\nassess upon such county and upon each town specified in such statement\nthe amount of such cost and expense which in such statement is certified\nto be the proportion thereof which should be borne by such county or\nsuch town as a whole, and the common council or other governing body of\neach city and the board of trustees of every such village shall in like\nmanner levy and assess upon such city and village respectively the\namount of such cost and expense which in such statement is certified to\nbe the proportion thereof which should be borne by such city and village\nrespectively. The assessors of each town or city, containing individual\nreal estate upon which a proportion of such cost is assessed, shall\nenter on a separate page of their assessment roll a statement of the\ntotal amount to be paid by such individual real estate, a description of\neach parcel and of the property rights defined as real estate herein and\nthe amount chargeable thereto, as contained in the statement filed. The\ncounty legislative body of each county wherein such property or land is\nsituate shall levy and assess against each such parcel and each such\nproperty right defined as real estate herein the amount specified in the\nstatement, and shall by their warrant direct the collection thereof in\nthe same manner and by the same procedure as general taxes are\ncollected; and in case it is determined that the amount is to be paid in\nannual installments, the county legislative body or the assessors of the\ncity, town or village, as the case may be, shall annually assess the\nannual installment to be paid by such county, city, town or village or\nperson in the manner provided by this section until the whole amount\nshall be paid.\n 4. Upon the assessment of the cost as provided in this section, the\namounts apportioned and assessed shall be paid and remain charges\nagainst the several public corporations and liens upon the several\nproperties charged therewith, until paid or otherwise removed, superior\nin force and effect to all other liens except unpaid general taxes. All\nmoneys collected under and by virtue of the provisions of this section\nshall be paid to the county treasurer of the county benefited or the\ncounty in which the town, city, village or real estate is located who\nshall pay the same on or before the first day of June in each year to\nthe Comptroller of the state, who shall deposit the same in depository\nbanks to the credit of the several funds of such district as herein\nprovided. In event that it has been determined that the cost of the\nimprovement shall be paid in installments, interest for one year at a\nrate not higher than the rate of interest secured by the obligations to\nwhich the assessments are applicable, and not more than sufficient to\npay the same, shall be added to the amount of each installm
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