N.Y.
Village Law Section 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.
Source:
Section 2-252 — Town and district services continued, https://www.nysenate.gov/legislation/laws/VIL/2-252 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
