2023 New York Laws › TWN - Town › Article 3-A - Suburban Town Law › Title 8 - Miscellaneous Provisions › 57 - Dissolution of Special Improvement Districts.

§  57.  Dissolution  of special improvement districts. 1. Whenever the
  town board of a suburban town shall determine after a public hearing  as
  hereinafter  provided  that  it  is  in  the  public interest to manage,
  maintain, operate and repair as a town function, pursuant to title  five
  of this article, any improvement or service provided or authorized to be
  provided  by  one  or more special improvement districts, it may adopt a
  resolution dissolving all special improvement districts  wholly  located
  in such town created or existing to provide such improvement or service.
The  resolution dissolving the district or districts shall provide for
  the assessment of the costs of any improvement provided or authorized to
  be provided by such district or districts, including  the  principal  of
  and  interest  on any bonds or other obligations authorized to be issued
  for the purposes of such district or districts or which have been issued
  for the purposes of such district or districts and are  outstanding  and
  unpaid  as  of  the  date of such dissolution, to be borne partly by the
  area of the town outside of any villages and partly by  lands  benefited
  thereby; or by the area of the town outside of any villages; or entirely
  by  lands  benefited thereby as the town board, in its discretion, shall
  determine. Where however, (1) any part of the costs of  the  improvement
  is  to  be  borne  by property in a described benefited area, such costs
  shall be assessed, levied and collected from the several lots or parcels
  of land within such benefited area either in the same manner and at  the
  same  time as other town charges, or in just proportion to the amount of
  benefit which the improvement shall confer upon such lots or parcels, or
  (2) any part of the costs of the improvement  is  to  be  borne  by  the
  entire  area  of the town outside of any villages, and such area has not
  been determined to be the benefited area, such costs shall be  assessed,
  levied  and  collected from the several lots and parcels of land in such
  area in the same manner and at the same time as other town charges.
2. Any such resolution shall provide that the cost of the  management,
  maintenance,  operation  and repair of such improvement or service shall
  thereafter be a charge upon the area of the town outside of any villages
  and shall be levied and collected in the same manner  and  at  the  same
  time as other town charges.
3.  The  district  or districts shall be dissolved on the first day of
  January next succeeding the effective date of the resolution  dissolving
  such district or districts provided, however, that if the effective date
  of such resolution shall be subsequent to the first day of August in any
  year,  the  dissolution of such district or districts shall be effective
  on the first day of January of the second succeeding calendar year.
4. Upon the dissolution of any such district or districts pursuant  to
  this  section,  the  improvement or service provided or authorized to be
  provided by such district  or  districts  shall  thereafter  be  a  town
  function  and  the  town  board  shall  be responsible for the necessary
  management, maintenance, operation and repair thereof.  All the property
  of such district or districts shall become the property of the town.
5. The town board shall conduct  a  public  hearing  on  the  proposed
  dissolution  of  a  district  or  districts pursuant to this section, on
  notice published at least ten but not more than twenty days before  such
  hearing  in a newspaper or newspapers designated pursuant to subdivision
  eleven of section sixty-four of this chapter and shall also cause a copy
  thereof to be posted upon the bulletin board in the office of  the  town
  clerk.  Such notice shall specify the time when and the place where such
  hearing will be  held  and  in  general  terms,  describe  the  proposed
  dissolution,  and where appropriate, the proposed basis of apportioning,
  levying and assessing all improvement costs and shall specifically state
  that the cost of the management, maintenance, operation  and  repair  of
  such improvement or service provided or authorized to be provided by the

  district  or  districts  proposed  to be dissolved shall thereafter be a
  charge upon the area of the town outside of any villages  and  shall  be
  levied  and  collected  in the same manner and at the same time as other
  town charges.
6.  The  town  board  may  complete  any  improvement authorized to be
  provided in the district or districts dissolved or to be  dissolved  and
  finance such improvement pursuant to the local finance law.
7.  The town clerk shall cause a certified copy of any such resolution
  to be duly recorded  in  the  manner  prescribed  in  paragraph  (d)  of
  subdivision  six  of  section fifty-four of this chapter and to be filed
  with the state comptroller no later than ten days after it shall  become
  effective.