NY Vill L § 2-252 (2021)
2021 New York Laws VIL - Village Article 2 - Incorporation 2-252 - Town and District Services Continued.

§ 2-252 Town  and district services continued. 1. a. Any town in which   any part of a newly incorporated village is located shall, from the date   of such incorporation until the first day of June  following  the  first   day  of  January next succeeding such date of incorporation, continue to   perform and to render  to  and  in  such  incorporated  area  all  those   functions  and  services  performed  and  rendered  by  it  therein  and   therefore on the date of the filing of the  petition  for  incorporation   which  function  and  services,  except  for  the  requirements  of this   section, would otherwise have ceased to be required to be  performed  or   rendered therein upon such incorporation.    b. Any town improvement district and any fire district, fire protection   district   or   fire   alarm  district  partially  located  in  a  newly   incorporated village and which upon the incorporation of such area would   by operation of law or could thereafter pursuant to law, cease to  exist   in such village shall, nevertheless, from the date of such incorporation   until  the  first  day  of  June following the first day of January next   succeeding such date of incorporation, continue to perform and to render   to and in such  incorporated  area  all  those  functions  and  services   rendered  by  it  therein and therefore on the date of the filing of the   petition for incorporation.    2. The cost  and  expense  of  so  performing  and  so  rendering  said   functions  and services shall be budgeted, levied upon, assessed against   and collected from the entire town or district, as the case may  be,  as   if  such  village  had not been incorporated. In budgeting such cost and   expense such town or district shall provide for a full year's  cost  and   expense  of  providing  such  functions and services in the incorporated   area.    3. The collector or receiver of taxes of a town and the treasurer of  a   county shall continue to perform their duties in respect to the property   included  in  such  incorporated  area  until  all taxes and assessments   extended  and  levied  against  such  property  prior  to  the   village   incorporation  or  subsequent thereto, as provided in subdivision two of   this section, have been collected.    4. Such collector or receiver of taxes of a town and such treasurer  of   a  county  shall,  on  the  first day of June following the first day of   January next succeeding the date  of  incorporation,  pay  over  to  the   treasurer  of  the  village  seven-twelfths  of  the collected taxes and   assessments extended and levied against the real property in  said  area   for  the  functions  and services referred to in subdivision one hereof.   Such collector or receiver of taxes of a town and such  treasurer  of  a   county  shall,  commencing  on the first day of July following the first   day of January next succeeding the date of incorporation,  pay  over  to   the  treasurer  of  village monthly, as collected after the first day of   June, seven-twelfths of the taxes and assessments  extended  and  levied   against  the  real  property in said area for the functions and services   referred to in subdivision one hereof. However, the  village,  town  and   district  or  any  of  them may agree to a different amount or manner of   payment or both.    5. All sums received by the village treasurer pursuant to this  section   shall be deposited in the general village fund.    6.  Nothing  contained  in  this  section  shall  be deemed to cause or   require the abolition or diminution of such a town improvement district,   a fire district, a fire protection district, or a fire alarm district.