§ 280-x. Contracts with public authorities for county hurricane protection, flood and shoreline erosion control districts. 1. Notwithstanding any other provision of this chapter, the governing body may enter into a contract with a public authority which possesses express reciprocal powers whereby the construction and development of hurricane protection, flood and shoreline erosion control facilities, or any part or parts thereof, may be accomplished by such public authority on behalf of the county hurricane protection, flood and shoreline erosion control district, with the expense thereof to be assessed as provided in section two hundred eighty-u hereof. Such hurricane protection, flood and shoreline erosion control authority shall be deemed the agent of the county or counties which are a party or parties to such contract. If such contract shall authorize the hurricane protection, flood and shoreline erosion control authority to purchase supplies or equipment or to construct hurricane protection, flood and shoreline erosion control facilities, such authority shall be subject to all provisions of law to which a county would be subject in relation to advertising and awarding any such contracts for supplies, equipment or public works.

2. a. Notwithstanding any other provision of this act, the governing body may enter into a contract with a public authority whereby the public authority may assume the operation and management of the district. Except as otherwise provided in this section, the provisions of section two hundred eighty-l, two hundred eighty-o and two hundred eighty-q shall, in such case, be inoperative, and the functions of the administrative head or body as prescribed in sections two hundred eighty-m and two hundred eighty-n shall be exercised by the governing body.

b. The public authority shall make periodic reports to the governing body, showing in detail the operations of the district for the preceding period, including a detailed report of its receipts and disbursements, and such other facts as the governing body may deem important for its information, together with such recommendations as the public authority may have as to improvements to the systems and such other recommendations as may be proper for the consideration of the governing body.

c. The public authority shall also annually, at such time as the governing body may determine, submit to such governing body a statement of the estimated expense of the operation and maintenance of the district and the amount required for the payment of all debt service on obligations of the county issued for the purposes of such district, for the ensuing fiscal year. Such statement shall show the amount which the public authority has available through state and federal aid and assistance or other sources and the amount it recommends be raised by assessment. The governing body may change the amount so recommended to be raised by assessment, provided, however, that the total of such amounts shall not be reduced below the estimated expense of the operation and maintenance of the district plus the amount required for the payment of all debt service on obligations of the county issued for the purposes of such district. The governing body shall affirm and adopt such statement as originally submitted or as changed.

d. The amount determined to be raised by assessment shall be assessed and levied as provided in section two hundred eighty-u, provided, however, that if the notice of public hearing to be held by the governing body pursuant to section two hundred eighty-e shall contain a statement that the cost of the improvement will be assessed in proportion as nearly as may be to the benefit which each lot or parcel of land will derive therefrom, such amount shall be assessed and levied as hereinafter provided. The governing body shall annually cause to be assessed the amount determined to be raised by assessment on the lots or parcels of land in the hurricane protection, flood and shoreline erosion control district in proportion as nearly as may be to the benefit which each lot or parcel will derive therefrom and shall cause an assessment roll to be prepared in the manner provided in section two hundred eighty-v. Such assessment roll shall be filed in the office of the clerk of the governing body and shall be open to public inspection at such office during business hours. The governing body shall hold a public hearing on such assessment roll in the manner and upon the notice prescribed in section two hundred eighty-v. At the time and place specified in the notice, the governing body shall meet and hear and consider any objections to the assessment roll and may change or amend the same as it deems necessary or just so to do and may affirm and adopt the same as originally proposed or as amended or changed, or they may annul the same and cause another roll to be prepared or the governing body may prepare such new roll. No such amended, changed or new roll shall be adopted unless the governing body shall hold a hearing thereon in the manner and upon the notice prescribed for the original hearing. It shall be the duty of the governing body to levy the sum apportioned to and assessed upon each such lot or parcel of land at the time and in the manner provided by law for the levy of state, county or town taxes. Amounts assessed and levied pursuant to this paragraph shall be collected by the local tax collectors or receivers of taxes and assessments and shall be paid over to the county treasurer in the same manner and at the same time as taxes levied for general county purposes. The county treasurer shall pay over all amounts so received to the public authority.