§ 270. Assessment of the cost. 1. The expense of the establishment of a district, except a water quality treatment district, and of providing improvements therein, including the improvements described in section two hundred sixty-eight, 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 board of supervisors 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 article eight 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.

2. The board of supervisors may adopt a resolution authorizing the application of the agricultural assessment established pursuant to article twenty-five-AA of the agriculture and markets law to the special assessment or special ad valorem levy made on behalf of a water, sewer, or sanitation district on land located within the water, sewer, or sanitation district and benefitting from such agricultural assessment. A copy of this resolution shall be delivered to the assessor or assessors of each town and shall be effective on the assessment roll prepared on the basis of the next taxable status date following its adoption. A resolution repealing this authorization shall similarly be delivered to the assessor or assessors of the town and shall be effective on the assessment roll prepared on the basis of the next taxable status date following its adoption.

3. 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 has 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 board of supervisors 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 article eight of the real property tax law. The annual expense of operation and maintenance shall annually be allocated by the board of supervisors 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.

4. The board of supervisors, after holding a public hearing upon notice published in the same manner as provided in section two hundred fifty-four of this chapter, from time to time, by resolution may change either (1) the allocation of the cost of such facilities 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 and fifty-eight of this chapter 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 fifty-eight of this chapter.

5. 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.