N.Y. Highway Law § 277: Assessment of village property

§ 277. Assessment of village property. In any town in which there may

be an incorporated village, which forms a separate road district, and

wherein the roads and streets are maintained at the expense of such

village, all property within such village shall be exempt from the levy

and collection of taxes levied in the town, as provided by section two

hundred sixty-seven of this chapter, for the repair and improvement of

highways, including sluices, culverts and bridges having a span of less

than five feet. In addition a town board in such town may exempt all

property within such village from the levy and collection of taxes

levied in the town for such items provided for by subdivisions three and

four of section one hundred forty-one of this chapter. The assessors of

such town shall indicate in a separate column the value of the real

property included in such incorporated village.