2023 New York Laws › TWN - Town › Article 5-A - Dissolution of Certain Towns › 79-A - Dissolution of Certain Towns.

§  79-a    Dissolution  of certain towns. 1. Any town having no bonded
  indebtedness may be dissolved and may be annexed to and become a part of
  an adjoining town in the same county, upon compliance with the following
  conditions:
a. The submission at a special or biennial town election in  the  town
  proposed  to  be  dissolved  of a proposition, in the manner provided by
  article six, for the dissolution of such town and the annexation of  the
  territory  therein to a specified adjoining town in the same county, and
  the approval of such proposition by a majority of  the  electors  voting
  thereon at such election.
b.  The  submission  at  a  special  or biennial town election in such
  adjoining town, at the same time as the proposition provided for in  the
  last  preceding  paragraph is submitted, of a proposition, in the manner
  provided by article six, for the annexation of the territory of the town
  proposed to be dissolved, and the approval  of  such  proposition  by  a
  majority of the duly qualified electors voting at such election.
2. If such proposition be so approved and adopted, the dissolution and
  annexation therein provided for shall become effective at the expiration
  of  the  thirty-first  day  of  December  of  the odd numbered year next
  succeeding the year in which  such  propositions  are  so  approved  and
  adopted  except  in  the  county  of  Broome  where such dissolution and
  annexation  shall  become  effective  at  the  expiration  of  the  next
  succeeding  even  numbered year. Provided, however that such dissolution
  or annexation  shall  not  affect  a  fire  district  or  other  special
  improvement district in the territory to be annexed. No election of town
  officers  shall  be  held in the town so to be dissolved during the year
  immediately preceding the time such dissolution  becomes  effective  but
  voters of such town shall have the right to vote at the election in such
  year  for  officers  of the town to which such town is to be annexed and
  the board of elections shall make provision  for  the  holding  of  such
  election  in such town. The terms of office of all town officers of such
  town shall  expire  when  such  dissolution  becomes  effective,  except
  justices  of the peace who shall continue in office until the expiration
  of the term for which they were  elected  or  appointed  and  who  shall
  exercise all the powers and duties of and be entitled to compensation as
  a  justice  of  the  peace  of  the town to which such dissolved town is
  annexed, provided that they shall not be members of the  town  board  of
  such  town.  No  successors to such justices of the peace of the town so
  dissolved shall be elected or appointed.
3. All the property and assets,  real  and  personal,  of  a  town  so
  dissolved,  shall become the property and assets of the town to which it
  is annexed, and all debts and charges of a town so  dissolved  shall  be
  the  liability  of  and  be paid by the town to which it is annexed. All
  funds and sums of money held by such a town so dissolved or any  officer
  thereof  to  the  credit of such town shall be paid to the supervisor of
  the town to which such dissolved town is annexed. All the books, records
  and documents of or on  file  with  the  town  officers  of  a  town  so
  dissolved,  shall  be  turned  over  at the expiration of their terms of
  office to appropriate officers of the town to which  such  territory  is
  annexed.
4.  In  case of dissolution and annexation as herein permitted, in the
  year  at  the  end  of  which  the  dissolution  and  annexation  become
  effective,  the retiring supervisor of the town to be so dissolved shall
  present the assessment roll of such town, as completed by the  assessors
  thereof,  to  the  board  of supervisors of the county and such board of
  supervisors  shall  cause  each  of  the  assessments  thereon   to   be
  transferred  and  added to the assessment roll of the town to which such
  dissolved town is to be annexed, consolidated and  treated  as  one  tax

  roll  and  each  of the pieces of property and all of the assessments so
  transferred shall thenceforth, for tax purposes, be part of the  taxable
  property  and assessments of the town to which such dissolved town is to
  be annexed.
5. In case of dissolution and annexation as herein permitted, the town
  board  of  the  town  to  which  the  territory of the dissolved town is
  annexed shall make a proper revision of the election districts  in  such
  town.