§ 67. Annual estimate; payments by participants. 1. The committee or
administrator shall annually, not later than the fifteenth day of
August, file with the board of supervisors an estimate of the several
amounts necessary for the ensuing calendar year (a) to meet the payments
with respect to the liability of participants required to be made by the
county pursuant to section sixty-three of this chapter, (b) to pay the
administrative expenses of the plan, (c) to repay any amounts advanced
to the plan and (d) to provide for contributions to the reserve, if any.
The committee or administrator shall then determine the share of such
amounts chargeable to each participant in the manner prescribed by
section sixty-six of this chapter. A list of the amount of the share
payable by each participant shall be furnished to the county treasurer.
The committee or administrator shall notify each participant in writing
not later than September first of the amount of such share. Each
participant shall pay the county treasurer the amount so specified in
such notice not later than thirty days after the commencement of such
participant's next fiscal year. All amounts so received shall be
credited to the county self-insurance fund. If any such amount shall not
be paid within the time limit, the same shall be recovered by an action
brought by the county or such amount shall be certified by the county
treasurer to the board of supervisors for inclusion in the next
succeeding tax levy, if any, against property taxable by the participant
responsible therefor.

2. Notwithstanding the foregoing provisions of this section, the board
of supervisors may by local law provide, in lieu of collecting the
amounts apportioned to participants, or a class thereof, as provided in
subdivision one of this section, that each such participant's share of
such amounts shall be collected by inclusion in the next succeeding tax
levy against property taxable by the participant responsible therefor.
When collected such amounts shall be paid over to the county treasurer
and by him credited to the county self-insurance fund.