§ 5-41. Expenses of commissioner of public safety and fire marshal chargeable against property.

All expenses incurred by the commissioner of public safety or fire marshal and which by law or ordinance are collectible from or made a charge against any property or the owner or occupant thereof shall be sworn to by the officer making the same and certified by the commissioner of public safety to the comptroller. The comptroller shall certify the same with a brief description of the property chargeable therewith to the assessors who shall assess and include the same in the next annual assessment roll made thereafter by them for the general city tax and the same shall be levied and collected in the same manner, at the same time as and as a part of the general city tax. The proceeds of any such assessment, when collected, shall be deposited by the treasurer to the credit of the special fund mentioned in the preceding section.

(N.Y. Laws 1905, Ch. 685, § 41; N.Y. Laws 1919, Ch. 359, § 1)