N.Y. Town Law § 200-a: Construction and repair of sidewalks pursuant to order of town board

§ 200-a. Construction and repair of sidewalks pursuant to order of

town board. Whenever the town board shall have adopted an ordinance,

rule or regulation pursuant to the provisions of article nine of this

chapter, describing how sidewalks shall be built in such town, the town

board may adopt orders from time to time, directing the owners of the

respective lots and parcels of land abutting on any street, or, in towns

of the first class, with the consent of the county superintendent of

highways or the state commissioner of transportation, as the case may

be, abutting on a county or state highway within the town, along which

it is desired that sidewalks be built, relaid or repaired, to construct

the same to conform with such ordinance, rule or regulation, and specify

the time within which the same shall be done. The town clerk shall give

notice thereof by certified mail addressed to each such owner at his

address as it appears upon the assessment roll of such town or, in the

alternative, by publication of a notice thereof in the official paper at

least twice, the first publication of which shall be at least fifteen

days before the time specified for the completion of the work. If,

within the time prescribed in the order and notice, the sidewalks

required to be built, relaid or repaired shall not have been so built,

relaid or repaired, then the board may cause the same to be done and

audit and pay the expense of doing the same and assess the expense

thereof against the property benefited as a whole, or any five or less

annual installments, in the same manner as street improvements

constructed pursuant to section two hundred of this chapter.

If such expense be assessed in installments, there shall be assessed

as part of each installment, except the first, as interest, an amount

not exceeding six per cent of such installment such rate to be fixed by

the town board in the order providing for the assessment. The provisions

of law applicable to the sale of tax liens shall apply to any unpaid

assessed installment with the interest thereon in the same manner as

though such installment and interest had been assessed as an assessment

payable as a whole. Unassessed installments shall be prepayable at any

time with interest computed thereon at the aforesaid rate from the date

of assessment of the first installment to the date of payment of the

particular installment.

If such expense be assessed as a whole and the town board resolution

assessing such expense against a particular piece of property shall so

provide, the assessment against such property may be paid in five or

less annual installments on the dates fixed by such resolution with

interest, not exceeding six per cent of each such installment, fixed by

such resolution.

The town board may adopt a local law apportioning the expense of

building, relaying or repairing any sidewalk within such town between

the town and owners of the respective lots and parcels of land abutting

any street or county or state highway within the town along which it is

desired that sidewalks be built, relaid or repaired.