N.Y. General Municipal Law § 161: Title may be acquired by condemnation

§ 161. Title may be acquired by condemnation. If the said common

council or board of trustees shall be unable to agree with the owner of

such lands for the purchase thereof, the said common council or board of

trustees may proceed to acquire the title thereto in the manner

prescribed by the condemnation law. The amount paid for such lands, by

such common council or board of trustees as aforesaid, and all the

expenses attending the same, with the expenses of fencing and improving

the same, shall be assessed and collected by a general tax upon all the

taxable property of such city or village, in the same manner as other

city or village taxes are assessed and collected.