street, Fifth avenue and Fourth street in the borough of Brooklyn, under the proceedings had in the supreme court, Kings_county, and authorized by resolution of the board of estimate and apportionment adopted on the twenty-sixth day of October, nineteen hundred and twenty-three, wherein the order granting the application to condemn the real property required for such improvement was entered on the twenty-first day of June, nineteen hundred and twenty-four, and wherein the final decree in relation to the awards for the damage and assessment for benefit was entered in the office of the clerk of the county of Kings on the twenty-sixth day of July, nineteen hundred and twenty-six, is hereby declared to be a charge upon and is assessed against the borough of Brooklyn, and the whole of the cost and expense of such improvement shall be borne and paid by such borough and included in the taxes to be levied upon the taxable property within such borough notwithstanding any provision of the Greater New York charter or of any other statute or any proceeding taken or act done thereunder and notwithstanding that such resolution of the board of estimate and apportionment and such final decree of the supreme court determined that fifty per centum of such cost and expense be placed upon the property benefited.

§ 2. The collector of assessments and arrears is hereby authorized and directed, and it shall be his duty, to cancel, discharge and vacate any assessment for benefit assessed for such improvement on any lands or parcels of real property within the area of assessment and included in the abstract of assessment for benefit contained in such final decree of the supreme court.

§ 3. If any person shall have paid or caused to be paid in whole or in part to the city of New York the assessment or sum assessed for benefit pursuant to such resolution and final decree on any lot or parcel of land for such improvement, such person shall be entitled to receive from the city of New York such sum so paid, and the comptroller of the city is hereby authorized and directed to refund and to pay to such person or persons a sum equal to the amount of such payment.

§ 4. The comptroller is authorized to borrow on the credit of the city and in anticipation of the collection of the cost and expense of acquiring title to the said public park, such sum or sums as may be necessary to meet the expenditures caused by such acquisition, and such proceedings, and issue for the money so borrowed certificates of indebtedness or other evidence of indebtedness to be redeemed in the same manner as similar obligations of the city.

§ 5. This local law shall take effect sixty days after its adoption.

LOCAL LAW No. 14

A local law to amend and supersede section ten hundred and twenty-eight of the Greater New York charter in relation to the power of the comptroller to suspend or postpone sales of tax liens, or any portion thereof which shall have been advertised for sale.

Became a law December 31, 1926, with the approval of the Mayor. Passed by the local legislative body of the city of New York.

Be it enacted by the municipal assembly of the city of New York as follows: Section 1. Section ten hundred and twenty-eight of the Greater New York charter, as re-enacted by chapter four hundred and sixty-six of the laws of nineteen hundred and one, as last amended by chapter sixty-three of the laws of nineteen hundred and eighteen, is hereby amended and superseded so as to read as follows:

POSTPONEMENT OF SALES.

§ 1028. It shall be lawful for the comptroller to suspend or postpone any sale or sales of tax liens on lands and tenements or any portion thereof which shall have been advertised for sale, to any time not exceeding fifteen months from the day specified in any such advertisements. All sales which shall be so postponed or suspended may be made without further advertisement, other than a general notice of such postponement, to be published in the city record and the corporation newspapers.

§ 2. This local law shall take effect immediately.

LOCAL LAW No. 15

A local law in relation to the time for levying and collecting the cost and expense of certain public improvements, superseding section two hundred and forty-seven of the Greater New York charter.

Became a law December 31, 1926, with the approval of the Mayor. Passed by the local legislative body of the city of New York.

Be it enacted by the municipal assembly of the city of New York as follows: Section 1. Section two hundred and forty-seven of the Greater New York charter, as re-enacted by chapter four hundred and sixty-six of the laws of nineteen hundred and one, as such section was last amended by chapter seven hundred and seventy-nine of the laws of nineteen hundred and twenty-three, is hereby superseded and enacted as local law amended to read as follows:

§ 247. Board of estimate and apportionment; power with respect of certain public improvements. Before a public improvement of any kind (except an improvement to be made pursuant to the rapid transit act) involving the acquisition or the physical improvement of property for streets, public places, parks, bridges, approaches to bridges, for the construction or reconstruction of sewers, for the disposal and treatment of sewage or the improve

ment of the waterfront, or involving both such acquisition and physical improvement of property, which acquisition or physical improvement, or both, is estimated to cost the sum of fifty thousand dollars or more, shall be authorized, the board of estimate and apportionment may determine in what manner and in what shares and proportions the cost and expense of the acquisition or physical improvement, or both, shall be paid by the city of New York, by one or more boroughs thereof, by a part or portion of one or more boroughs thereof, or by the respective owners, lessees, parties and persons respectively entitled unto or interested in the lands, tenements, hereditaments and premisesc not required for the said improvement, which said board shall deem peculiarly benefited thereby.

If said board shall determine that the cost of such acquisition or physical improvement, or both, shall be apportioned between or among the city of New York, one or more boroughs thereof, a part or portion of one or more boroughs thereof, or the respective owners, lessees, parties and persons respectively entitled unto or interested in the lands, tenements, hereditaments and premises not required for the said improvement, which said board shall deem peculiarly benefited thereby, the said board may also determine in what manner and in what proportion the cost and expense of such acquisition or physical improvement, or both, shall be borne either by the city of New York, by one or more boroughs thereof, by a part or portion of one or more boroughs thereof, or by the respective owners, lessees, parties and persons respectively entitled unto or interested in the lands, tenements, hereditaments and premises not required for the said improvement, which said board shall deem peculiarly benefited thereby.

The said board shall afford persons interested an opportunity to be heard at a time and place to be specified in a notice of hearing, to be published for ten consecutive days in the City Record. After the due publication of such notice and after hearing protests and objection, if any there be, the said board may make such determination.

In case said board shall determine that the cost of such acquisition or physical improvement, or both, shall be paid in whole or in part by the city of New York, or by a borough or boroughs thereof, the said board may also, in its discretion, determine that all or any part or portion of such cost and expense, both for the acquisition of property and the cost of the physical improvement shall be levied and collected with the taxes upon the real property in said city, or in said borough or boroughs, or both, as the case may be, becoming due and payable in the year in which the contract fixing the cost and expense of the improvement shall have been registered in the department of finance or in which the cost and expense of the improvement shall have been otherwise fixed and determined or in the next succeeding year, or in the discretion of the board in yearly installments not exceeding five.

If the board shall have determined that the cost and expense of any improvement or that a portion thereof shall be borne by the city

or by one or more boroughs thereof, or by both, the city or a borough or boroughs and that the same be levied and collected with the taxes upon the real property therein, in the year in which such cost and expense shall be fixed and determined or in the next succeeding year, and the cost and expense thereof shall have been so fixed and determined prior to April first, nineteen hundred and eighteen, the board may determine that the portion of the cost and expense thereof so to be borne shall be levied and collected with the taxes upon the real property in the city or the borough or boroughs in yearly installments not exceeding five. When the cost and expense of such an improvement which is thus to be levied and collected shall have been apportioned, fixed and determined, the comptroller of the city of New York shall certify to the board of estimate and apportionment, the board of aldermen and such other boards, departments and officers as may be necessary, the amount to be collected and the area upon which such cost and expense is to be imposed. In case the same is to be levied and collected with the taxes in yearly installments, the comptroller shall certify an amount sufficient to reimburse the city for interest on the payments of the cost of the improvement from the dates of said payments, which amount so certified shall be included in the installments to be levied and collected with the taxes of each year until the five installments shall have been paid.

When the board of estimate and apportionment shall have determined that all or any part or portion of the cost and expense of any such improvement shall be levied and collected with the annual taxes as above provided for, then all provisions of law with reference to the imposing, levying and collecting of taxes and assessments and the penalties for the non-payment thereof shall be applicable thereto.

In the discretion of the board of estimate and apportionment it may direct that the cost and expense of such an improvement which is to be paid in whole or in part by the city or by a portion of the city or by a borough or boroughs or by a portion of a borough or boroughs, or by the respective owners, lessees, parties and persons respectively entitled unto or interested in the lands, tenements, hereditaments and premises not required for the said improvement which said board shall deem peculiarly benefited thereby, may be assessed upon the property benefited by such improvement and that such assessment may be payable in equal yearly installments not exceeding five. Such an assessment, whether payable in one payment or in installments, shall be and become a lien for the whole amount thereof upon the property affected thereby at the time and in the manner specified in section ten hundred and seventeen of this act. When the board shall determine that such an assessment may be paid in installments, then the first installment of such an assessment, with interest thereon at the rate of five per centum per annum from the date of confirmation thereof, shall be due and payable one year from the date when it became a lien and the remaining installments, with such interest, shall be due and payable annually thereafter. Any installment may be paid at any

time with interest at the rate of five per centum per annum to the date of payment. If any such installment be not paid within three years after the date when the same is due and payable, the entire assessment shall become due and payable and must be collected and the tax lien therefor may be sold and enforced.

Upon affording persons interested an opportunity to be heard as herein provided, the board of estimate and apportionment may, in its discretion, reconsider its action with respect to proceedings the assessment for which shall not have been confirmed, and may make a new determination concerning the same in conformity with the provisions of this section.

The comptroller is authorized to borrow, from time to time, on the credit of the corporation, in anticipation of the collection of the cost and expense of any such acquisition or physical improvement, such sums as may be necessary to meet expenditures to be made therefor, and issue for the moneys so borrowed certificates of indebtedness or other evidence of indebtedness to be redeemd in the same manner as similar obligations of said corporation.

§ 2. This local law shall take effect in the manner provided by section sixteen of the city home rule law.

LOCAL LAW No. 16

A local law to supplement the Greater New York charter in relation to certain bureaus of the department of finance and the collection of city revenue, taxes, assessments, and arrears of the same.

Became a law December 31, 1926, with the approval of the Mayor. Passed by the local legislative body of the city of New York.

Be it enacted by the municipal assembly of the city of New York as follows:

Section 1. Title one of chapter six of the Greater New York charter, as re-enacted by chapter four hundred and sixty-six of the laws of nineteen hundred and one, is hereby supplemented by adding thereto a new section to follow section one hundred and fiftyone, to be section one hundred and fifty-one-a, to read as follows:

§ 151-a. Consolidation of certain bureaus of the department of finance; bureau of city collections. The comptroller is hereby authorized and empowered to adopt and prescribe rules and regulations for the reorganization and consolidation into one bureau the present bureau for the collection of city revenue, established by subdivision one of the preceding section, the bureau for the collection of taxes, established by subdivision two of the preceding section, and the bureau for the collection of assessments and arrears, established by subdivision three of the preceding section, and upon the promulgation of such rules and regulations by the comptroller the bureau for the collection of city revenue, the bureau for the collection of taxes and the bureau for the collection of assessments and arrears shall thereupon become consolidated into one bureau to be known as the bureau of city collections.