N.Y. Town Law § 191: Petition

§ 191. Petition. Except as otherwise provided in the case of a water

storage and distribution district, water quality treatment district or

sewage disposal district, a petition for the establishment or the

extension of an improvement district shall be signed by the owners of

taxable real property situate in the proposed district or extension

thereof, owning in the aggregate at least one-half of the assessed

valuation of all the taxable real property of the proposed district or

extension thereof, as shown upon the latest completed assessment-roll of

said town; provided, however, that if there be any resident owners, the

petition shall include the signatures of resident owners owning taxable

real property aggregating at least one-half of the assessed valuation of

all the taxable real property of the proposed district or extension

owned by resident owners, according to the latest completed

assessment-roll. If a portion only of a parcel of such real estate

appearing upon the assessment-roll is situate within the proposed

district or extension thereof, then the town board may determine the

relative value of the part thereof within the proposed district or

extension thereof, based upon the valuation of the entire parcel as the

same appears upon the assessment-roll. Such petition shall describe the

boundaries of the proposed district or extension in a manner sufficient

to identify the lands included therein as in a deed of conveyance, and

shall be signed by the petitioners, and acknowledged or proved in the

same manner as a deed to be recorded, or authenticated in the manner

provided by the election law for the authentication of nominating

petitions. If such petition shall request the construction or

acquisition of an improvement, it shall state the maximum amount

proposed to be expended therefor. If the petition shall not request the

construction or acquisition of an improvement but shall propose the

performance or supplying of certain services, it may state the maximum

amount to be expended annually for such services. In addition, a

petition for the establishment or extension of a park or public parking

district shall describe the property proposed to be acquired for the

purposes thereof.