N.Y. Second Class Cities Law § 100: Apportionment of city's expense of improvements

§ 100. Apportionment of city's expense of improvements. The common

council may, by ordinance approved by the board of estimate and

apportionment, fix and determine the amount and proportion of the

expense which shall be borne by the city at large for opening, altering,

grading, curbing or paving a street, or for constructing therein a

public sewer which is not less than two feet in diameter. The amount

and proportion of the expense of such improvements which shall be borne

by the city at large shall be included in the budget and raised by tax

the same as other general city charges or may be financed pursuant to

the local finance law. An amount sufficient to pay, when due, any

obligations issued to pay the portion of the expense of such

improvements borne by the city at large, together with the accrued

interest thereon, shall be included in the tax budget and raised by tax

the same as other general city charges, and such obligations as they

mature, together with the interest thereon, shall be paid out of the

moneys so raised by tax. The proportion of the expense which is not

borne by the city shall be assessed and charged upon the property

affected by such improvement in the form and manner provided by law.