§ 280-u. Assessment of the cost. The expense of the establishment of a district and of providing improvements therein, including the improvements described in section two hundred eighty-s, shall be assessed, levied and collected from the several lots and parcels of land within the district in the same manner and at the same time as county charges, except that before any special assessment is levied pursuant to this section, the governing body shall increase or diminish the aggregate valuations of real estate in that portion of any tax district included within the county district by following the equalization rule set forth in section eight hundred four of the real property tax law. The annual expense of operation and maintenance shall be assessed, levied and collected in the same manner and at the same time as the expense of the improvement is assessed, levied and collected.

Notwithstanding any other provisions of this chapter if zones of assessment have been initially established, and an initial allocation of the total estimated cost of the facilities have been made to such zones of assessment, the amount of the cost of the facilities so allocated to any such zone of assessment shall be annually assessed, levied and collected from the several lots and parcels of land within said zone of assessment within the district in the same manner and at the same time as other county charges, except that before any special assessment is levied pursuant to this section, the governing body shall increase or diminish the aggregate valuations of real estate in that portion of any such zone of assessment included within the county district by following the equalization rule set forth in section eight hundred four of the real property tax law. The annual expense of operation and maintenance shall annually be allocated by the governing body as between the zones of assessment of the district and shall be assessed, levied and collected from the several lots and parcels of land within each zone of assessment chargeable therewith, in the same manner and at the same time as county charges. Provided, however, that for a hurricane protection project such assessment shall be at a rate not to exceed twenty per centum of the net annual cost to the county for such improvement when such lot or parcel is publicly used or owned and not to exceed seventy per centum of such cost when the lot or parcel is privately owned. Provided further, that for single purpose flood or shoreline erosion control projects, such assessment shall be at a rate up to one hundred per centum of the net annual cost to the county whether such lot or parcel is publicly or privately owned.

The governing body, after holding a public hearing upon notice published in the same manner as provided in section two hundred eighty-e of this article, from time to time, by resolution may change either (1) the allocation of the cost of such improvements as between such zones of assessment or (2) the boundaries of such zones of assessment. After adoption of such resolution, application shall be made to the department of audit and control in the manner provided in section two hundred eighty-i of this article for a determination as to whether the proposed changes will result in an undue burden upon the property of any zone of assessment. The state comptroller shall make an order in duplicate granting or denying permission for the proposed changes and thereafter, proceedings shall be taken in the same manner provided in section two hundred eighty-i of this article.

Nothing in this section contained shall be construed to prevent the financing in whole or in part, pursuant to the local finance law, of expenditures made pursuant to this article.