reglab/statecodes huggingface dataset:
2023 New York Laws › TWN - Town › Article 12-A - Establishment or Extension of Improvement Districts--Alternate Procedure › 209-I - Refuse and Garbage Improvement Districts.

§  209-i.  Refuse  and garbage improvement districts. The purpose of a
  refuse and garbage improvement district created pursuant to this article
  may include, after complying with the provisions of this article for the
  establishment of such a district, the prevention or reduction  of  waste
  matter  consisting of carbon components of energy waste from residential
  properties and the performance of energy audits  and  the  purchase  and
  installation  of  energy  efficiency  improvements  on  such residential
  properties. The term "energy efficiency improvement", as  used  in  this
  subdivision,  shall  mean  a  material  improvement  made to an existing
  residential property that reduces energy consumption, including but  not
  limited  to caulking, weatherstripping, air sealing, insulation, heating
  and cooling systems upgrades, solar  thermal  systems  and  conservation
  measures,  in  a  cost-effective  manner  as  determined  by  the  town,
  provided, however, that "energy efficiency improvement" does not include
  a household appliance, such as a washing machine or  refrigerator,  that
  is  not  permanently fixed to real property. The term "energy audit", as
  used in this subdivision, shall mean a formal evaluation by a  qualified
  contractor,  who  shall  be  approved  by  the town board, of the energy
  consumption of a residential property for  the  purpose  of  identifying
  methods to improve energy efficiency and reduce energy waste.
2023 New York Laws › TWN - Town › Article 12-C - Sewer or Water Improvements › 209-S - Water and Sewer District Tax Payments in the Town of Carmel, Putnam County.

§  209-s. Water and sewer district tax payments in the town of Carmel,
  Putnam county.  Notwithstanding  any  other  provision  of  law  to  the
  contrary,  the  town  of  Carmel,  in  Putnam  county  may  correct,  by
  resolution of the town, the omission of certain taxes due and  owing  by
  the  town of Carmel to the Carmel sewer district #2 and the Carmel water
  district #2 from nineteen hundred  ninety-five  to  two  thousand,  with
  payment  of  such omitted taxes being made from the town's general fund,
  and with corrected tax bills thereupon being issued pursuant to  section
  five hundred fifty-four of the real property tax law.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 211 - District Commissioners.

§  211.  District  commissioners.  In  each such improvement district,
  there shall be an annual election on the second Tuesday in the month  of
  December of each year. The terms of office of all district commissioners
  elected  or appointed prior to the time this chapter takes effect, shall
  terminate  on  the  thirty-first  day  of  December,  nineteen   hundred
  thirty-three.  The  first annual election shall be held on the fifth day
  of December, nineteen hundred thirty-three  and  at  such  election  the
  qualified voters of the district shall elect one commissioner for a term
  of  one  year,  one  commissioner  for  a  term  of  two  years  and one
  commissioner for  a  term  of  three  years.  At  each  annual  election
  thereafter  one  commissioner shall be elected for a term of three years
  except as otherwise provided in section two  hundred  eleven-a  of  this
  article.  Every  resident of the district who is qualified to vote for a
  town  officer,  shall  be  eligible  to  hold  the  office  of  district
  commissioner.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 211-A - Special Provisions Applicable to the Fishers Island Garbage and Refuse District.

§  211-a.  Special provisions applicable to the Fishers Island garbage
  and refuse  district.  1.  Effective  January  first,  nineteen  hundred
  ninety-nine,  the number of district commissioners of the Fishers Island
  garbage and refuse district shall be increased by two to a total of five
  commissioners, consisting of the offices of three district commissioners
  which already exist pursuant to section four of  chapter  three  hundred
  sixty-eight  of the laws of nineteen hundred fifty-three and section two
  hundred eleven of this article and two additional  offices  of  district
  commissioners.  The  original  terms  of  office  of  the three district
  commissioners whose offices already exist shall continue until the dates
  they would otherwise next expire in the absence of this section.
2. At the annual  district  election  in  the  year  nineteen  hundred
  ninety-eight,  conducted in the manner prescribed by section two hundred
  twelve of this article, the three vacancies in the offices  of  district
  commissioners  which  arise  by reason of the creation of two additional
  offices of district commissioners on  January  first,  nineteen  hundred
  ninety-nine pursuant to subdivision one of this section and by reason of
  the  expiration  of  the term of office of the one district commissioner
  whose  term  expires  on   December   thirty-first,   nineteen   hundred
  ninety-eight   pursuant   to  section  four  of  chapter  three  hundred
  sixty-eight of the laws of nineteen hundred fifty-three (and as provided
  in such  section,  pursuant  to  section  two  hundred  eleven  of  this
  article), shall be filled. At such election, the qualified voters of the
  district  shall  elect  one  commissioner for a term of three years, one
  commissioner for a term of four years and one commissioner for a term of
  five years.
3. At each annual district election conducted subsequent to  the  year
  nineteen  hundred  ninety-eight, the single vacancy arising each year by
  reason of the expiration of the term  of  office  of  one  of  the  five
  district  commissioners  on December thirty-first of that year, shall be
  filled by the election to such office for a term  of  five  years  of  a
  resident of the district who is qualified to vote for a town officer.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 212 - Annual Election and Notice Thereof.

§  212. Annual election and notice thereof. The district commissioners
  of such improvement  district  shall  publish  at  the  expense  of  the
  district   the   notice   of   each  election  of  improvement  district
  commissioners held pursuant  to  this  article.  Such  notice  shall  be
  published  at  least  once  in  one  or  more  newspapers having general
  circulation in the district and the first publication thereof  shall  be
  at  least  twenty  days  before  the day of such election. The notice of
  annual election shall specify the time when  and  the  place  or  places
  where  such  election shall be held and the hours during which the polls
  will be open for the receipt of ballots. Notice of such  election  shall
  also be posted on the websites of the district and the town in which the
  district  is  located, if such websites are maintained, on the signboard
  of the town, and conspicuously posted in three or more designated public
  locations within the district, on or about the day on which such  notice
  is  published. Such election shall be held at a suitable place or places
  within the district designated by the  district  commissioners  and  the
  polls  shall  remain  open  from  six  o'clock in the evening until nine
  o'clock in the evening  and  such  additional  consecutive  hours  prior
  thereto  as  the district commissioners may determine and specify in the
  notice of such election. The board of  commissioners  of  such  district
  shall  designate  for  each district election not less than two nor more
  than four resident taxpayers to act as election  inspectors  and  ballot
  clerks  for  each  designated  polling place. The board of commissioners
  shall fix the compensation of such election inspectors and ballot clerks
  in an amount not to exceed ten dollars per hour each for every  hour  or
  part  thereof  of  such  service and such compensation shall be a charge
  against the district. The board  of  commissioners  shall  cause  to  be
  prepared  the  ballots  for  all elections, and may authorize the use of
  voting machines at any annual or special election  of  the  district  in
  accordance  with article nine of the election law. After the polls shall
  have been closed at any election, the  election  inspectors  and  ballot
  clerks  at each polling place shall immediately canvass the ballots cast
  and shall publicly announce the result  of  the  vote  at  that  polling
  place.   Within   twenty-four   hours  the  chairman  of  the  board  of
  commissioners, election inspectors and ballot clerks shall  execute  and
  file  a  certificate  of  the  result  of  the canvass with the board of
  commissioners of the improvement district and with the clerk of the town
  in which said district is located.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 212-A - Election of Commissioners of Bethpage Water District and Hicksville Water District.

§  212-a.  Election  of  commissioners  of Bethpage water district and
  Hicksville water district. Notwithstanding any provision of law  to  the
  contrary,  the  annual  election  for commissioner of the Bethpage water
  district and the annual election  for  commissioner  of  the  Hicksville
  water district of the towns of Oyster Bay and Hempstead in the county of
  Nassau  shall  be conducted by the commissioner or commissioners of such
  district in the manner prescribed by section two hundred twelve of  this
  article and shall be held on the second Tuesday in the month of December
  of each year.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 214 - Oaths, Undertakings and Compensation of Commissioners.

§  214.  Oaths,  undertakings  and compensation of commissioners. Each
  commissioner, before entering upon the duties of his office, shall  take
  the  constitutional oath of office and execute to the town and file with
  the town clerk an  official  undertaking  in  such  sum  and  with  such
  sureties  as  the  town board may direct. The town board at any time may
  require any such commissioners to file a new  official  undertaking  for
  such  sum  and  with  such  sureties  as  the  board shall approve. Such
  commissioners may  be  paid  such  an  amount  as  the  town  board  may
  designate, but not to exceed the sum of one hundred dollars per day each
  for  each  day  actually  and  necessarily  spent  in the service of the
  district. Such compensation shall be deemed an  expense  of  maintaining
  the district.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 215-A - Postings on Website of District.

§  215-a.  Postings  on website of district. In addition to any public
  notice or publication requirements of  any  other  general,  special  or
  local  law,  all  public  notices  of  the  district, including, but not
  limited to, notices of public meetings and hearings, whether pursuant to
  this chapter or any other general, special or local law, shall be posted
  in a timely manner on the websites of the district and the town in which
  the district is located, if such websites are maintained. Copies of  any
  reports   of   examination  of  the  district  performed  by  the  state
  comptroller and reports of any external audit of district operations  or
  any  management  letter prepared in conjunction with such external audit
  report, annual financial reports made pursuant to section thirty of  the
  general  municipal  law,  when a separate report on district finances is
  prepared pursuant to such section,  and  any  other  annual  reports  on
  district  finances shall be posted in a timely manner on the websites of
  the district and the town in which the  district  is  located,  if  such
  websites are maintained.
2023 New York Laws › TWN - Town › Article 13 - Improvement District Commissioners › 216 - Powers of Town Board.

§  216.  Powers of town board. Every petition for any purpose required
  by article twelve of this chapter to be initiated by petition  shall  be
  presented  to  the  town board but no such petition for any such purpose
  within a district to which this article shall apply, shall be acted upon
  by the town board unless such petition and the  purposes  thereof  shall
  have been approved in writing by a majority of the commissioners of such
  district.  The  town  board  shall  call a hearing upon all petitions so
  approved by the commissioners and give notice thereof and  such  hearing
  shall  be held in the manner provided in article twelve of this chapter.
  The town board shall call a hearing upon other  purposes  authorized  by
  article  twelve  of this chapter to be undertaken without petition, only
  after such purposes shall have been approved in writing by a majority of
  the commissioners of such district, and the town board shall give notice
  thereof and such hearing shall be held in the manner provided in article
  twelve of this chapter. If the town board shall determine to  grant  the
  petition  or to authorize any such purpose, it may delegate to the board
  of commissioners the conduct of all further proceedings thereon pursuant
  to article twelve.  Nothing  herein  contained  shall  be  construed  to
  delegate  or  transfer  any  power  of  the  town board not contained in
  article twelve or in sections  two  hundred  thirty-seven,  two  hundred
  thirty-eight  and  two  hundred  thirty-nine  of article fifteen of this
  chapter.
2023 New York Laws › TWN - Town › Article 14 - General Improvements › 220 - General Town Improvements.

§  220.  General  town improvements. Upon the adoption of a resolution
  therefor, subject to a permissive referendum, the town board may:
1. Erect a monument or monuments within the town in  commemoration  of
  any person or event.
2.  Purchase,  lease,  construct, alter or remodel a town hall, a town
  lockup or any  other  necessary  building  for  town  purposes,  acquire
  necessary  lands therefor, and equip and furnish such buildings for such
  purposes, or to demolish or remove any town building.
3. Establish airports, landing fields, public parking  places,  public
  parks  or  playgrounds,  acquire the necessary lands therefor, and equip
  the same with suitable buildings, structures and apparatus.
4. Establish one or more public dumps or  dumping  grounds  within  or
  without such town, and acquire the necessary land therefor. No such land
  shall  be  acquired  within the corporate limits of any city, village or
  other town for such purchase without the consent of the  governing  body
  of the city, village or town in which such land is situated.
Any expenditure approved pursuant to this section shall be paid for by
  taxes  levied  for  the  fiscal  year in which such expenditure is to be
  made. However, nothing contained in this section shall be  construed  to
  prevent the financing in whole or in part, pursuant to the local finance
  law,  of  any  expenditure  enumerated  in  this  section  which  is not
  authorized pursuant to this section. Any expenditure financed  in  whole
  from  moneys  appropriated  from  surplus  funds shall not be subject to
  referendum.
2023 New York Laws › TWN - Town › Article 14 - General Improvements › 221 - Solid Waste Management Facilities.

§  221.  Solid  waste management facilities. 1. Upon the adoption of a
  resolution therefor, subject to a permissive referendum, in  a  town  of
  the  first  class,  or, upon the adoption of a proposition therefor at a
  town election, in a town of the second class, the town board may provide
  for the collection, separation, treatment, processing  and  disposal  of
  solid  waste,  as  defined  in  section  27-0701  of  the  environmental
  conservation law, and  for  that  purpose  may  construct,  operate  and
  maintain  solid  waste  management  facilities,  as  defined  in section
  27-0701 of the environmental conservation  law,  acquire  the  necessary
  lands  therefor,  and  purchase,  operate  and  maintain  all  necessary
  appliances appurtenant  thereto,  including  such  vehicles  as  may  be
  required  for  such  collection,  separation,  treatment, processing and
  disposition. Such town board may also employ such employees  as  may  be
  necessary  for  the  maintenance  and  operation  of  such  facility  or
  facilities or appurtenant equipment and fix their compensation.
2. In a town which acquires such a facility or facilities, the    town
  board  may  contract  with  any municipality or special district for the
  collection, separation, treatment, processing or disposal, by  the  town
  of  the solid waste from any other municipality or special district. The
  town board may  also  contract  with  any  corporation,  partnership  or
  individual  for  the  disposal by the town of solid waste accumulated or
  collected by such corporation, partnership or individual.  The  contract
  price therefor shall be such sum as shall be fixed by the town board and
  the  term  of such a contract shall be for a period not longer than five
  years for a contract involving collection and disposal  by  means  other
  than  resource  recovery,  and  not  longer than twenty-five years for a
  contract involving collection and disposal through resource recovery, in
  either case subject to renewal from time to time upon such terms as  the
  town board may determine.
3. Any expenditure approved pursuant to this section shall be paid for
  by  taxes  levied for the fiscal year in which such expenditure is to be
  made. However, nothing contained in this section shall be  construed  to
  prevent the financing in whole or in part, pursuant to the local finance
  law,  of  any  expenditure  enumerated  in  this  section  which  is not
  authorized pursuant to this section.
2023 New York Laws › TWN - Town › Article 14 - General Improvements › 222 - Town Buildings.

§  222.  Town  buildings.  Whenever  the  town  board, pursuant to the
  provisions of this chapter, shall determine to erect,  construct,  alter
  or  remodel  any  building,  said town board shall cause detailed plans,
  specifications and estimates  for  such  building  or  buildings  to  be
  prepared.  After such detailed plans, specifications and estimates shall
  have been finally adopted and approved, said board shall award contracts
  for the performance of the work to the lowest responsible  bidder  after
  advertisement for bids where so required by section one hundred three of
  the general municipal law.
2023 New York Laws › TWN - Town › Article 14 - General Improvements › 223 - Expense of Improvement.

§  223.  Expense of improvement. The expense of any public improvement
  made under authority of this article, shall include the  amount  of  all
  contracts,  the  costs  of  all  lands and interests therein necessarily
  acquired, printing, publishing, interest on loans, legal and engineering
  services and all other expenses incurred or occasioned by reason of  the
  improvement  or  project.  In  no event shall any contract be awarded or
  obligation incurred in excess of the amount specified in the  resolution
  of the town board or in the proposition adopted at the town election.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 231-A - Permanent Financing of District Improvements to Be Paid From General Taxation.

§  231-a. Permanent financing of district improvements to be paid from
  general taxation. When the cost of any improvement is  to  be  assessed,
  levied and collected from the several lots and parcels of lands within a
  district  in the same manner and at the same time as other town charges,
  the town board may  finance  said  improvement  pursuant  to  the  local
  finance law. The town board shall raise annually by tax a sum sufficient
  to  pay  the interest and the principal of obligations issued to finance
  such improvement, if not otherwise paid, as the same shall  become  due;
  such  tax  shall be assessed, levied and collected from the several lots
  and parcels of land within the district in the same manner  and  at  the
  same time as the annual tax for other town charges.
Annual collections of such taxes shall be applied by the supervisor in
  payment  of  maturing  obligations and accruing interest, for which such
  taxes were levied. If the total of  annual  collections  of  such  taxes
  shall be less than the amount required for such purposes, the town board
  may direct that surplus moneys not otherwise appropriated be applied.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 232 - Permanent Financing of General Improvements.

§ 232. Permanent financing of general improvements. The town board may
  provide for the payment of the cost of any public improvement or project
  authorized  by  subdivisions eleven-a or eleven-c of section sixty-four,
  or sections eighty-one, two hundred twenty or two hundred twenty-one  of
  this  chapter,  by any one or by a combination of the following methods,
  namely: (1) by the use of surplus moneys of the town or (2) by including
  a sum therefor in the annual tax levy or (3) by making  funds  available
  therefor  pursuant to the local finance law.  The town board shall raise
  annually by tax a sum sufficient to pay the interest and  the  principal
  of  such  obligations,  if  not otherwise paid, as the same shall become
  due; and such tax shall be  assessed,  levied  and  collected  from  all
  taxable  property in the town in the same manner and at the same time as
  the annual tax for other town charges.
If the public improvement or project is a  refuse  disposal  plant  or
  plants  referred  to  in  section two hundred twenty-one of this chapter
  provision shall be made that  the  town  shall  be  reimbursed,  out  of
  revenues  from  the  improvement  or  project  to  pay the cost of which
  obligations were issued, for any moneys so raised by  taxation  for  the
  payment of the principal and interest of such obligations.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 234 - Disposition of Proceeds of Bonds, Notes or Certificates.

§  234.  Disposition of proceeds of bonds, notes or certificates.  All
  moneys derived from the sale of bonds  or  notes  shall  be  kept  as  a
  separate  fund by the supervisor. Such moneys shall be disbursed only in
  the manner provided by section one hundred nineteen of this chapter.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 235 - Accounts to Be Kept With Each Improvement.

§ 235. Accounts to be kept with each improvement. The supervisor shall
  keep  accounts  in the name of each improvement in such form as has been
  or may be formulated and prescribed by the state department of audit and
  control. He shall carefully preserve all  coupons,  certificates,  bonds
  and notes which he shall pay, and present the same, with a transcript of
  the account, to the town board from time to time, as it may require, and
  at  least once in each year shall make and file a complete statement and
  shall account with such board on account of every improvement.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 236 - Completion of Improvements.

§  236.  Completion of improvements. Upon the completion of any of the
  improvements authorized by article twelve, article twelve-A, or  section
  eighty-one,  two  hundred  twenty  or  two  hundred  twenty-one  of this
  chapter, the town board, engineer, or  other  official  or  employee  in
  charge  thereof,  shall file in the office of the town clerk a statement
  in detail showing the actual and complete cost thereof.  Such  statement
  shall  thereupon be entered in full in the minutes of the town board and
  if the cost of the improvement shall be borne by local  assessment  upon
  the  several  lots  or parcels of land especially benefited, pursuant to
  article twelve, the town clerk shall file a certified copy thereof  with
  the  assessors, accompanied by a certified copy of the resolution of the
  town  board  specifying  the  property  especially  benefited   by   the
  improvement and directing the assessors to apportion so much of the cost
  thereof upon the several lots and parcels of land so deemed benefited as
  shall  be  in  just  proportion  to  the  amount  of  benefit  which the
  improvement shall have conferred upon the same.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 237 - Preparation of Assessment-Roll for Certain Improvements.

§  237.  Preparation  of assessment-roll for certain improvements.  It
  shall thereupon be the duty of the assessors, or the town board, if  the
  town  board  shall  so  elect, to prepare an assessment-roll which shall
  contain a description of each lot or parcel of land so that the same may
  be ascertained and identified; the names of the reputed owners  thereof;
  the  amount of benefit of said improvement which each such lot or parcel
  of land shall have received, and the amount assessed against each lot or
  parcel. In case of assessments for general or trunk sewers,  drains  and
  trunk  water  mains,  all  property  within the sewer, drainage or water
  districts shall be included in the assessment.  In other cases the  town
  board  shall define the territory to be included by the assessors in the
  assessment-roll.  The  town  board  may  at  its  election  prepare  any
  assessment-roll in the first instance without at any time submitting the
  same to the assessors.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 238 - Assessment of Property Partly in District.

§  238.  Assessment of property partly in district. In all cases where
  real property is divided by the boundary line of any district, it  shall
  be  the duty of the assessors after fixing the valuation of the whole of
  such real property as now required by law, to determine what  proportion
  of such valuation is on account of that part of such real property lying
  within  the limits of the district and shall designate the same upon the
  assessment-roll. The valuation of the real property  lying  within  such
  district so fixed and determined by the assessors shall be the valuation
  of  said  part  of  such  real  property  for  taxation for all district
  purposes.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 239 - Completion of Roll and Hearing.

§  239.  Completion  of  roll  and  hearing. The assessors or the town
  board,  as  the  case  may  be,  shall  file  the  assessment-roll  when
  completed, with the town clerk and thereupon it shall be the duty of the
  town  board to cause notice to be published at least once in a newspaper
  published within the town, or, if there be none published in  the  town,
  then  in  a  newspaper  published in the county and having a circulation
  within the town, that said assessment-roll has been completed, and  that
  at a time and place to be specified therein the town board will meet and
  hear  and  consider  any  objections  which may be made to the roll. The
  first publication of the notice of the completion of the roll  shall  be
  not  less  than  ten  nor  more  than  twenty days before the time to be
  specified therein for the hearing.
At the time and place so specified, the town board shall meet and hear
  and consider any objections to the assessment-roll, and  may  change  or
  amend the same as they deem it necessary or just so to do and may affirm
  and  adopt  the same as originally proposed or as amended or changed, or
  they may annul the same and order the assessors to proceed anew  and  to
  prepare  another  roll or the town board may prepare such new roll. If a
  new roll be prepared, upon the completion and filing  thereof  the  town
  board  shall  give notice of a public hearing thereon, hold such hearing
  and consider objections and reject, correct, amend and  affirm  the  new
  roll in the manner herein provided with respect to the original roll. No
  action  or  proceeding shall be maintained to set aside, vacate, cancel,
  annul, review, reduce or  otherwise  test  or  affect  the  legality  or
  validity  of  any such assessment unless such action or proceeding shall
  be commenced within thirty days after  the  said  final  assessment-roll
  shall have been affirmed.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 240 - Delivery of Roll to Collector; Warrant for Collection.

§ 240. Delivery of roll to collector; warrant for collection.  1. When
  the  assessment roll shall have been finally approved and adopted by the
  town board, the board shall annex  thereto  a  warrant  which  shall  be
  signed  by the supervisor and countersigned by the town clerk commanding
  the town tax collector or the  receiver  of  taxes  and  assessments  to
  collect  from the several persons named therein the sum or sums opposite
  their respective names and to pay the same  to  the  supervisor  of  the
  town.
2.  Notwithstanding the provisions of subdivision one of this section,
  when the assessment  roll  is  prepared  by  means  of  electronic  data
  processing  equipment, the warrant may be filed therewith, in accordance
  with the provisions of article fifteen-C of the real property tax law.
3. The warrant so annexed to or filed with the assessment  roll  shall
  prescribe  that  the assessments therein may be paid in whole or in part
  without fee or penalty on or before a date to be specified therein which
  shall be not less than thirty nor more than one hundred eighty days from
  the date of the warrant.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 241 - Notice by Collector or Receiver of Taxes; Return of Assessment Roll.

§  241. Notice by collector or receiver of taxes; return of assessment
  roll. Each town tax collector or receiver of taxes and assessments, upon
  receiving an assessment roll and warrant, shall forthwith  cause  notice
  of  the  reception thereof to be published at least once in the official
  paper and to be posted on the sign-board of the town maintained pursuant
  to subdivision six of section thirty of  this  chapter,  specifying  the
  place where and the time when the assessments may be paid to him. Within
  ten  days after the last day specified in the warrant for the payment of
  the assessments in whole or in part, the town tax collector or  receiver
  of  taxes  and  assessments  shall  deliver the assessment roll or, upon
  mutual agreement,  the  data  file  therefor,  as  provided  in  article
  fifteen-C  of  the real property tax law, to the supervisor of the town,
  indicating the several parcels of land for which assessments shall  have
  been paid in full, or in part, and the parcels of land for which no part
  of  such assessments shall have been paid, and he shall at the same time
  account for and pay over to the supervisor all moneys so collected.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 242 - Assessments Payable in Installments.

§  242.  Assessments  payable in installments. 1. The supervisor shall
  present the returned assessment roll to  the  town  board  at  its  next
  meeting.   If   obligations  shall  have  been  issued  to  finance  the
  improvement, in whole or in part, the town board shall divide the amount
  of the unpaid assessment against each parcel of land  into  such  annual
  installments  as shall be necessary to completely amortize the principal
  amount of such obligations as they shall mature.  A  special  assessment
  roll  shall  be prepared setting forth such amortization, specifying the
  owner of each parcel of land and the amount of each  annual  installment
  which shall be assessed against such parcel.
2. There shall be added to the amount of each installment, interest at
  the  highest  rate  borne  by  the  obligations  so issued. The original
  assessment roll or data file as authorized by article fifteen-C  of  the
  real  property  tax  law returned by the collector or receiver of taxes,
  together with the  special  assessment  roll  for  the  payment  of  the
  assessments  in  installments,  shall be filed in the office of the town
  clerk.
3.  Whenever  assessments  shall  be  payable  in  installments,  each
  installment  thereof  shall  become a lien at and only from the time the
  same becomes payable upon the parcel of real estate upon which the  same
  shall be assessed, prior and superior to all other claims, liens, assets
  or interests therein, except the lien of an existing tax or assessment.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 243 - Collection of Annual Installments of Assessments.

§   243.   Collection  of  annual  installments  of  assessments.  The
  supervisor of the town shall annually transmit to the county legislative
  body at the meeting thereof  at  which  taxes  are  levied  a  statement
  setting  forth  a  description  of  each  parcel  of land liable for the
  payment of an installment of an assessment together with the name of the
  owner and the amount of such assessment with interest. It shall  be  the
  duty  of  the  county  legislative body to levy and assess the amount of
  such installment, with interest as aforesaid, against the  specific  lot
  or  parcel of land against which same was originally levied and assessed
  at the time and in the manner provided by law for the levy of state  and
  county  taxes.  The  warrant  annexed  to or filed with the tax roll and
  delivered to the town tax collector or receiver of taxes and assessments
  shall direct him to pay to  the  supervisor  the  full  amount  of  such
  installments  of  unpaid  assessments with interest. If the collector or
  receiver of taxes and  assessments  shall  be  unable  to  collect  such
  installment of assessment with interest, he shall return the same to the
  county  treasurer of the county and collection thereof shall be enforced
  in the manner provided by law for the collection of unpaid town taxes.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 244 - Correction of Assessments.

§  244. Correction of assessments. When it shall be ascertained to the
  satisfaction of the said board that any error, omission or  mistake  has
  been  made in measuring or in entering the frontage or bounds of any lot
  or in the quantity of any parcel of land held to be especially benefited
  by an improvement or in any other matter connected with the making of  a
  local  assessment,  it  shall  be  lawful  for the said board, and it is
  hereby authorized to correct such error,  omission  or  mistake.  Before
  making  any  such  correction,  however,  it  shall give to the owner or
  occupant of the land against which  an  assessment  is  to  be  made  or
  increased, notice personally, or by mail, specifying a time, which shall
  be  at least five days after the mailing or service of the notice, and a
  place at which the said board will meet for the  purpose  of  correcting
  such  alleged error, omission, or mistake, and shall give to such person
  at such time and place an opportunity to be  heard,  and  to  make  such
  objections  to  such  change as he may desire. If the correction of such
  error, omission or mistake shall affect the entire assessment, or  shall
  be  sufficiently  general  so  that  the  board  shall  believe  that in
  furtherance of justice it should give public notice thereof, it shall at
  least ten days  before  correcting  such  error,  omission  or  mistake,
  publish  in  the  official  paper a notice specifying the alleged error,
  omission or mistake, and that at  a  time  and  place  to  be  specified
  therein  it  will  meet  for  the purpose of correcting the same, and of
  hearing any objections which may be made thereto. The board  shall  meet
  at  the  time  and  place  to  be  so  specified,  and after hearing all
  objections which may be made thereto, if, in its judgment, the  mistake,
  error  or  omission  exists,  and in furtherance of justice it should be
  corrected, it shall cause the same to be so corrected.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 245 - Expense of Maintenance.

§  245.  Expense  of maintenance. After the improvement is constructed
  and completed, it shall be maintained by the town board and the cost  of
  such  maintenance shall be a charge upon the district or parcels of land
  against which the cost of the  improvement  was  charged  and  shall  be
  raised  in  the  manner  provided  in  section two hundred two-a of this
  chapter.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 246 - Proceeding to Review Decision.

§  246. Proceeding to review decision. Any person interested who shall
  have appeared before the board and made his objections  at  any  hearing
  provided  for  in this statute, and who shall consider himself aggrieved
  by any decision or action of the board may commence a proceeding, within
  thirty days from the date of such decision or action, in the  county  or
  supreme  court  for  a review of the decision or action of the board, in
  the manner provided by article seventy-eight of the civil  practice  law
  and  rules.  The  court  may  review  the action of the board, and if it
  decides that any injustice or error has been committed,  may  annul  the
  proceedings  and  direct  the board to proceed in the matter de novo, or
  may specify  the  correction  which  should  be  made  and  compel  such
  correction  by the board; and the court may, in its discretion, stay the
  proceedings of the board upon motion of the petitioner,  and  upon  such
  security  or conditions and notice to the board as may seem proper until
  the final decision on the petition.
2023 New York Laws › TWN - Town › Article 15 - Financing of Public Improvements › 247 - Reassessment and Apportionment Where Original Assessment and Apportionment Has Been Held Invalid.

§  247.  Reassessment  and apportionment where original assessment and
  apportionment has been held invalid.  In  the  event  that  any  tax  or
  assessment  apportionment  assessed  or  levied upon any property in any
  town on account of or in behalf of any district or for the  construction
  of  any  improvement  authorized by this chapter, for the payment of the
  principal or interest of any town bond issued  on  behalf  of  any  such
  district or improvement, shall be held invalid or illegal because of the
  invalidity   of,  or  any  irregularity  in,  the  proceedings  for  the
  establishment or enlargement of such district, or for  the  acquisition,
  construction, enlargement or extension of any improvement therein or for
  the construction of any improvement authorized by this chapter, the town
  board  shall  make a new apportionment, assessment or levy of the amount
  to be raised for the payment of the principal and interest of such bonds
  in the manner provided by law for the original apportionment, assessment
  or levy, or if such new apportionment,  assessment  or  levy  cannot  be
  legally  made, shall assess such amount on the lands within the district
  or abutting upon such improvement in proportion as nearly as may  be  to
  the benefit which each lot or parcel will derive therefrom in the manner
  provided  by  this  chapter  for  the  assessment  of  the  cost  of the
  construction of a sewer system, and such board may, after a hearing held
  thereon, determine to assess such amount on all such  lands  or  on  the
  lands  benefited, in proportion to the assessed valuation of such lands.
  After such amount has been so apportioned or assessed,  the  town  board
  shall  transmit  a  statement  showing each lot or parcel liable and the
  amount chargeable to each to the board  of  supervisors.  The  board  of
  supervisors shall levy the respective amount against the property liable
  and  shall  cause  to  be  prepared  forthwith a special or supplemental
  tax-roll and shall cause said amounts to be collected in the same manner
  as other town taxes.  Said amounts when collected shall be paid  to  the
  supervisor and be by him applied in payment of the bonds. Nothing herein
  contained  shall  in  any  way  limit  or  affect  the  power to pay the
  principal and interest of such bonds in the same manner  as  other  town
  charges are paid.
2023 New York Laws › TWN - Town › Article 16 - Zoning and Planning › 261 - Grant of Power; Appropriations for Certain Expenses Incurred Under This Article.

§  261.  Grant  of power; appropriations for certain expenses incurred
  under this article. For the purpose of  promoting  the  health,  safety,
  morals,  or  the  general  welfare  of  the community, the town board is
  hereby empowered by local law or ordinance to regulate and restrict  the
  height,  number  of  stories and size of buildings and other structures,
  the percentage of lot that may be occupied, the size of  yards,  courts,
  and  other  open spaces, the density of population, and the location and
  use of buildings, structures and land for trade, industry, residence  or
  other purposes; provided that such regulations shall apply to and affect
  only  such  part  of a town as is outside the limits of any incorporated
  village or  city;  provided  further,  that  all  charges  and  expenses
  incurred  under  this  article for zoning and planning shall be a charge
  upon the taxable property of that  part  of  the  town  outside  of  any
  incorporated  village  or  city. The town board is hereby authorized and
  empowered to make such appropriation as it may see fit for such  charges
  and  expenses,  provided  however,  that such appropriation shall be the
  estimated charges  and  expenses  less  fees,  if  any,  collected,  and
  provided,  that the amount so appropriated shall be assessed, levied and
  collected from the property outside of any incorporated village or city.
  Such regulations may provide that a board of appeals may  determine  and
  vary their application in harmony with their general purpose and intent,
  and in accordance with general or specific rules therein contained.
2023 New York Laws › TWN - Town › Article 16 - Zoning and Planning › 261-C - Planned Unit Development Zoning Districts.

§ 261-c. Planned unit development zoning districts. A town legislative
  body  is  hereby authorized to enact, as part of its zoning local law or
  ordinance, procedures and requirements for the establishment and mapping
  of planned unit development zoning districts. Planned  unit  development
  district   regulations   are   intended   to  provide  for  residential,
  commercial, industrial or other land uses, or a mix  thereof,  in  which
  economies of scale, creative architectural or planning concepts and open
  space  preservation may be achieved by a developer in furtherance of the
  town comprehensive plan and zoning local law or ordinance.
2023 New York Laws › TWN - Town › Article 16 - Zoning and Planning › 262 - Districts.

§  262.  Districts. For any or all of said purposes the town board may
  divide that part of  the  town  which  is  outside  the  limits  of  any
  incorporated  village  or  city into districts of such number, shape and
  area as may be deemed best suited to carry out the purposes of this act;
  and within such districts it may regulate  and  restrict  the  erection,
  construction, reconstruction, alteration or use of buildings, structures
  or land. All such regulations shall be uniform for each class or kind of
  buildings,  throughout such district but the regulations in one district
  may differ from those in other districts.
2023 New York Laws › TWN - Town › Article 16 - Zoning and Planning › 262-A - Town of Lansing; Division of Certain Parts Thereof.

§  262-a. Town of Lansing; division of certain parts thereof.  For any
  and all of the purposes set forth in article sixteen of  the  town  law,
  the  town  board  of  the town of Lansing may divide all or part of that
  portion of the town which is outside  the  limits  of  any  incorporated
  village  or city into districts of such number, shape and area as may be
  deemed best suited to carry out the purposes of this section;  including
  construction, reconstruction, alteration or use of buildings, structures
  or land. All such regulations adopted by the town board shall be uniform
  for  each  class or kind of buildings, throughout such district; but the
  regulations in one district may differ from those in other districts.
2023 New York Laws › TWN - Town › Article 16 - Zoning and Planning › 263 - Purposes in View.

§  263. Purposes in view. Such regulations shall be made in accordance
  with a comprehensive plan and  designed  to  lessen  congestion  in  the
  streets;  to secure safety from fire, flood, panic and other dangers; to
  promote health and general welfare; to provide adequate light  and  air;
  to  prevent  the  overcrowding  of land; to avoid undue concentration of
  population; to make provision for, so far as conditions may permit,  the
  accommodation  of  solar  thermal,  photovoltaics,  wind, hydroelectric,
  geothermal electric, geothermal ground source heat, tidal  energy,  wave
  energy,  ocean  thermal,  farm  waste  electric  generating equipment as
  defined in paragraph (e) of subdivision one of  section  sixty-six-j  of
  the  public  service  law, and fuel cells; to facilitate the practice of
  forestry; to facilitate the adequate provision of transportation, water,
  sewerage, schools, parks and other public requirements. Such regulations
  shall be made with reasonable consideration, among other things,  as  to
  the   character  of  the  district  and  its  peculiar  suitability  for
  particular uses, and with a view to conserving the  value  of  buildings
  and  encouraging  the  most  appropriate  use  of  land  throughout such
  municipality.