N.Y. Village Law Section 2-256
Liability to special districts and collection of funds

If the territory so incorporated as a village includes within its boundaries part of a special district established by the town for a sewer, water, light, fire, park, health, police or any other special district for municipal purposes the territory so included within the boundaries of the village shall not be relieved from bearing its proportionate share of any liability or indebtedness incurred for such special district purposes while such territory was a part of such special district and until such liability is discharged, or such indebtedness paid the proportionate share to which such territory would be liable if it had not been included in the boundaries of the village shall be levied upon, assessed and collected from such territory by the proper officers of such village in the same manner as if such territory had not been included within the boundaries of the village. All moneys so collected shall be paid over from time to time by the village treasurer to the supervisor of the town to discharge such liability. The collector or receiver of taxes of a town and the treasurer of a county shall continue in the execution of his duties in respect to the property included in the boundaries of a village incorporated under the provisions of this article until he shall have collected the taxes authorized or assessed for the year of such incorporation or which have been extended on the town assessment roll and become a lien after such incorporation and pay to the treasurer of the village when collected the taxes extended on the assessment roll against property within the village for highway, health, water, light, fire, park, sewer, police or other special district purposes.

Source: Section 2-256 — Liability to special districts and collection of funds, https://www.nysenate.gov/legislation/laws/VIL/2-256 (updated Sep. 22, 2014; accessed Nov. 15, 2025).

2–200
Population and area requirements 2–202
Petition for incorporation 2–204
Notice of hearing 2–206
Proceeding on hearing 2–208
Decision to commence village incorporation election 2–210
Review of decision 2–212
Right to election 2–214
Notice of election 2–216
Qualification of voters 2–218
Registration list of voters 2–220
Conduct of election 2–222
Canvass of election 2–224
Review of election 2–226
Notice of proceeding for review of election 2–228
Stay of further proceedings 2–230
New election 2–232
Report of incorporation 2–234
Date and certificate of incorporation and effective dates 2–236
Payment of expenses incurred in proceedings for incorporation if village not incorporated 2–240
Appointment of village clerk 2–242
First election of officers, terms of office 2–244
Notice of election, appointment of inspectors 2–246
Conduct of first village election 2–248
First meeting of the board of trustees 2–250
Town legislation to carry over 2–252
Town and district services continued 2–254
Effect of incorporation on all districts entirely within village 2–256
Liability to special districts and collection of funds 2–258
Apportionment of property and obligations of a special district of a town upon the incorporation of a part in a village 2–259
Fiscal study reporting 2–260
Village incorporation commission and general administration

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N.Y. Village Law Section 2-256 Liability to special districts and collection of funds

N.Y. Village Law Section 2-256
Liability to special districts and collection of funds