§ 15-2121. Apportionment of cost.

1. If proceedings to review the final order of the board determining
that such proposed reservoir shall be made have not been instituted
within sixty days from the date of the filing of the same, or upon the
filing of a modification thereof as directed by order of the court, the
board shall, as soon thereafter as practicable, prepare an estimate of
the total cost of such reservoir, including interest on certificates of
indebtedness issued prior to the effective date of the Local Finance
Law, or on notes, to the maturity thereof and compensation for real
estate and all damages suffered by reason thereof and all expenses
necessarily incurred or to be incurred in connection therewith, and make
a complete and verified statement thereof.

2. The board shall then apportion such cost, less the amount which may
be chargeable to the state, among the public corporations and parcels of
real estate benefited, in proportion to the amount of benefit which will
inure to each such public corporation and parcel of real estate by
reason of such reservoir. Such apportionment shall be made in writing
and shall show the name of each public corporation and a brief
description of each parcel of real estate benefited; the name of the
owner, or owners, of each such parcel of real estate, so far as can be
ascertained; the proportion of such cost less the amount which may be
chargeable to the state to be borne by each, expressed in decimals; and
the amount to be paid by each such public corporation or the owner or
owners of each such parcel of real estate.

3. Such amount shall be determined by multiplying the total cost less
the amount which may be chargeable to the state by the decimal
representing the proportion thereof to be borne by each public
corporation or parcel of real estate.

4. The board, or a majority of the members thereof, before making such
apportionment shall view the premises and public corporations benefited.
Such apportionment shall be approved by the board and certified to the
department for its approval. Upon the approval thereof by the
department, the board shall cause a copy thereof to be served upon the
chairman or other presiding officer of the county legislative body of
each county, the mayor of each city, the supervisor of each town, and
the mayor of each village, named in the apportionment, or if service
cannot be had upon such chairman, mayor, or supervisor, then upon a
member of the county legislative body of the county, an alderman of the
city or member of the governing board thereof, a member of the town
board of the town, or a trustee of the village, and to be filed in the
office of the county clerk of each county in which any public
corporation or real property thereby affected is located. After such
service and filing of such apportionment and determination, notice shall
be given by the board, of publication of a time and place where the
board will meet to hear any public corporation or person aggrieved by
the same. The affidavit of the person serving or publishing such notice
shall be evidence of such service or publication.

5. The board shall meet at the time and place specified and hear all
persons and public corporations interested in or aggrieved by such
apportionment and may approve of or modify the same. If such
apportionment and determination be modified by the board it shall not
become effective until approved by the department and a copy thereof
served and filed in the same manner as upon the completion of the same
in the first instance. Any public corporation or any person deeming it
or himself aggrieved may upon notice to the board review the
determination of the board in the same manner as a review is had of the
determination of a board of assessors in making an assessment. Such
apportionments as so modified and as further modified by any final
judgment or order made in proceedings to review the same as herein
provided shall be final and conclusive.

6. The amount of the total cost and expense of such reservoir and the
maintenance and operation thereof including the amount of a reasonable
return to the state as herein provided for, which each such public
corporation and each such parcel of real estate is to pay and bear shall
be based upon the proportion of cost as determined in the apportionment.
If the total cost of such reservoir shall exceed the estimate made and
apportioned as hereinbefore provided, the amount of such excess cost,
less the amount which may be chargeable to the state, shall be
apportioned among the public corporations and parcels of real estate
benefited, by an additional apportionment to be made in the same manner
and by the same procedure as the original apportionment, and shall be
levied, assessed and collected in the manner provided in section 15-2123
hereof. Such apportionment and determination, when finally made, also
shall be deemed to fix and determine the apportionment and the basis of
apportionment of all subsequent expenses to be incurred in the
maintenance and operation of such reservoir, including the amount of a
reasonable return to the state, if any, as provided for in title 21 of
this article.

7. If powers be developed after such apportionment has been made or if
for any other reason any public corporation or any parcel of real estate
becomes liable equitably for such subsequent expenses, a subsequent
apportionment may be made in the same manner and subject to the same
review as the original apportionment. Provided, however, that before any
such apportionment of costs or any assessment is made by the board,
public corporations or owners of property liable for the same may
execute and deliver to the board a consent, executed and acknowledged in
like manner as a deed, by which they acknowledge that they are the
public corporations and owners of property benefited by the improvement
and consent to bear the cost thereof, less any sum previously
appropriated by the state therefor, together with charges provided for
in section 15-2125 of title 21 of this article, and to have the same
assessed against them or their property as in this article provided.
Such consent may also provide, as a condition of its acceptance by the
board, for the basis on which the assessment for the improvement shall
be made upon the parties consenting.

8. The board may accept or reject such consent. If it accepts the same
it must be by resolution providing for the levy of the entire assessment
upon the public corporations and property of the parties filing such
consent, on the basis of benefits received, if any, determined by the
terms of the consent, or if no basis of assessment be fixed by the
consent, on the basis of the benefits shared by such parties in the
manner provided in title 21 of this article. If such consent be accepted
by the board, a certified copy thereof shall be filed by the board in
the office of the county clerk of each county in which any public
corporation or real property affected by the assessment is located. Such
a consent, when executed by a public corporation, must be authorized by
the governing body thereof.