NY Town L § 200-A (2021)
2021 New York Laws TWN - Town Article 12 - District and Special Improvements 200-A - Construction and Repair of Sidewalks Pursuant to Order of Town Board.

§  200-a.  Construction  and  repair of sidewalks pursuant to order of   town board. Whenever the town board shall  have  adopted  an  ordinance,   rule  or  regulation  pursuant to the provisions of article nine of this   chapter, describing how sidewalks shall be built in such town, the  town   board  may  adopt  orders from time to time, directing the owners of the   respective lots and parcels of land abutting on any street, or, in towns   of the first class, with the consent of  the  county  superintendent  of   highways  or  the  state commissioner of transportation, as the case may   be, abutting on a county or state highway within the town,  along  which   it  is desired that sidewalks be built, relaid or repaired, to construct   the same to conform with such ordinance, rule or regulation, and specify   the time within which the same shall be done.  The town clerk shall give   notice thereof by certified mail addressed to each  such  owner  at  his   address  as  it appears upon the assessment roll of such town or, in the   alternative, by publication of a notice thereof in the official paper at   least twice, the first publication of which shall be  at  least  fifteen   days  before  the  time  specified  for  the completion of the work. If,   within the time prescribed  in  the  order  and  notice,  the  sidewalks   required  to  be built, relaid or repaired shall not have been so built,   relaid or repaired, then the board may cause the same  to  be  done  and   audit  and  pay  the  expense  of  doing the same and assess the expense   thereof against the property benefited as a whole, or any five  or  less   annual   installments,   in  the  same  manner  as  street  improvements   constructed pursuant to section two hundred of this chapter.If such expense be assessed in installments, there shall  be  assessed   as  part  of  each installment, except the first, as interest, an amount   not exceeding six per cent of such installment such rate to be fixed  by   the town board in the order providing for the assessment. The provisions   of  law  applicable  to  the sale of tax liens shall apply to any unpaid   assessed installment with the interest thereon in  the  same  manner  as   though  such installment and interest had been assessed as an assessment   payable as a whole. Unassessed installments shall be prepayable  at  any   time  with interest computed thereon at the aforesaid rate from the date   of assessment of the first installment to the date  of  payment  of  the   particular installment.If  such  expense be assessed as a whole and the town board resolution   assessing such expense against a particular piece of property  shall  so   provide,  the  assessment  against  such property may be paid in five or   less annual installments on the dates  fixed  by  such  resolution  with   interest,  not exceeding six per cent of each such installment, fixed by   such resolution.The town board may adopt a  local  law  apportioning  the  expense  of   building,  relaying  or  repairing any sidewalk within such town between   the town and owners of the respective lots and parcels of land  abutting   any  street or county or state highway within the town along which it is   desired that sidewalks be built, relaid or repaired.