Section 67 - Annual estimate; payments by participants1. The committee or administrator shall annually, not later than the fifteenth day of August, file with the board of supervisors an estimate of the several amounts necessary for the ensuing calendar year (a) to meet the payments with respect to the liability of participants required to be made by the county pursuant to section sixty-three of this chapter, (b) to pay the administrative expenses of the plan, (c) to repay any amounts advanced to the plan and (d) to provide for contributions to the reserve, if any. The committee or administrator shall then determine the share of such amounts chargeable to each participant in the manner prescribed by section sixty-six of this chapter. A list of the amount of the share payable by each participant shall be furnished to the county treasurer. The committee or administrator shall notify each participant in writing not later than September first of the amount of such share. Each participant shall pay the county treasurer the amount so specified in such notice not later than thirty days after the commencement of such participant's next fiscal year. All amounts so received shall be credited to the county self-insurance fund. If any such amount shall not be paid within the time limit, the same shall be recovered by an action brought by the county or such amount shall be certified by the county treasurer to the board of supervisors for inclusion in the next succeeding tax levy, if any, against property taxable by the participant responsible therefor.2. Notwithstanding the foregoing provisions of this section, the board of supervisors may by local law provide, in lieu of collecting the amounts apportioned to participants, or a class thereof, as provided in subdivision one of this section, that each such participant's share of such amounts shall be collected by inclusion in the next succeeding tax levy against property taxable by the participant responsible therefor. When collected such amounts shall be paid over to the county treasurer and by him credited to the county self-insurance fund.N.Y. Work. Comp. Law § 67