2023 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.