§ 6-5. Local assessments for damages.

In case there shall be no appeal from the report of the commissioners of condemnation, or upon the final determination of any such appeal, the common council shall direct the assessors of said city, and said assessors shall thereupon proceed to assess the amount awarded for damages for the land and property to be actually used in the improvement, in excess of the amount and proportion thereof, if any, which may be fixed and determined by the common council and board of estimate and apportionment as the amount and proportion which shall be borne by the city, upon the property deemed to be benefited by such improvement in a just and equitable manner, as near as may be in proportion to benefits received. They shall make out an assessment roll in which they shall briefly describe the several parcels of land assessed as nearly as practicable and set down the amount in dollars and cents assessed on each parcel. It shall not be necessary to insert in such roll the name of any person as the owner or occupant of any parcel, but if the name of any party shall appear in the records of the assessors' office as owners or occupants of any parcel the assessors may enter it upon the assessment roll, but their omission to so do, or any error in connection therewith, shall not affect the validity of any assessment or any proceeding to enforce the collection of the same. The same steps shall be taken and notice given for the correction, certification, confirmation, and collection of said assessments as are prescribed in chapter seventy-five of the laws of nineteen hundred and six, and the acts amendatory thereof and supplementary thereto, for the correction, certification, confirmation and collection of the assessments for other local improvements. Commissioners' fees and all expenses of said proceedings shall be a general city charge, in all cases where the city exercises its option to take more land than is actually necessary for the improvement, but not in other cases unless so determined by vote of the common council, approved by the board of estimate and apportionment.

(N.Y. Laws 1914, Ch. 300, § 5)