N.Y. Town Law Section 235
Accounts to be kept with each improvement

231
Permanent financing of district and special improvements 231‑A
Permanent financing of district improvements to be paid from general taxation 232
Permanent financing of general improvements 234
Disposition of proceeds of bonds, notes or certificates 235
Accounts to be kept with each improvement 236
Completion of improvements 237
Preparation of assessment-roll for certain improvements 238
Assessment of property partly in district 239
Completion of roll and hearing 240
Delivery of roll to collector 241
Notice by collector or receiver of taxes 242
Assessments payable in installments 243
Collection of annual installments of assessments 244
Correction of assessments 244‑A
Apportionment of completed local assessment upon subdivision or sale of part of land affected 245
Expense of maintenance 246
Proceeding to review decision 247
Reassessment and apportionment where original assessment and apportionment has been held invalid