§ 202-a. Expense of maintenance. After the improvement is constructed\nand completed, it shall be maintained by the town board and the expense\nof such maintenance shall be a charge upon the district or upon the lots\nor parcels of land against which the expense of the improvement was\ncharged.\n 1. If the expense of such improvement is required by section two\nhundred two to be assessed, levied and collected from the several lots\nand parcels of land in the same manner and at the same time as other\ntown charges, the expense of maintenance of such improvement shall be\nassessed, levied and collected in like manner.\n 2. If the expense of such improvement is required by section two\nhundred two to be apportioned and assessed upon such lots or parcels of\nland in proportion to the amount of benefit which the improvement shall\nconfer upon the same, the expense of maintenance of such improvement\nshall be apportioned and assessed in like manner.\n 3. The commissioners, if there be commissioners, of every district in\nwhich the expense of the improvement is required to be apportioned or\nassessed in proportion to the amount of benefit conferred, and the town\nboard in every other instance, shall annually prepare detailed estimates\nin writing of the anticipated revenues and expenditures for such\ndistrict and special improvement for the purpose of determining the\namount of money required to meet the expense of maintaining the\nimprovement for the fiscal year commencing on the first day of January\nnext succeeding. Such estimate may contain for contingent purposes, an\namount not to exceed ten per centum of the amount estimated as necessary\nto meet the expense of maintaining the improvement exclusive of the\namount necessary to pay debt service and judgments.\n 4. After such annual estimates have been prepared, the commissioners\nof the district, or the town board if there be no commissioners, shall\nannually assess the amount of the estimate of expenditures, less the\nestimate of revenues as set forth in the estimate so prepared, on the\nlots and parcels of land against which the expense of the improvement\nwas charged, in proportion as nearly as may be to the benefit which each\nlot or parcel will derive therefrom and shall prepare an assessment roll\nwhich shall describe each such lot or parcel of land in such manner that\nthe same may be ascertained and identified and shall show the name or\nnames of the reputed owner or owners thereof, and the aggregate amount\nof the assessment levied upon such lot or parcel of land, provided that\nin towns in the county of Westchester where the anticipated expenditures\ndo not exceed the sum of five hundred dollars, no assessment roll shall\nbe required. The commissioners, or the town board if there be no\ncommissioners, shall file such estimates and the assessment roll with\nthe town clerk between the first and the fifteenth days of September in\neach year, except that in towns in Westchester county such estimates and\nassessment roll, if required, shall be prepared and filed with the town\nclerk at the time set forth in subdivision two of section one hundred\nsix and section one hundred eight of this chapter.\n 5. The town board shall hold a public hearing thereon in the manner\nand upon the notice prescribed by section two hundred thirty-nine,\nexcept that in towns in Westchester county such hearing shall be held in\naccordance with the provisions of section one hundred eight of this\nchapter. After such public hearing, it shall be the duty of the town\nboard to adopt such assessment roll as originally prepared or to amend\nor change such assessment roll or to prepare a new roll, but no such\namended, changed or new roll shall be adopted unless the town board\nshall hold a hearing thereon in the manner and upon the notice\nprescribed for the original hearing. Such original, amended, changed or\nnew roll shall be adopted at least thirty days before the annual meeting\nof the board
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