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New York · Through 2026-09-11

N.Y. Town Law § 204: Transition to benefit basis levy of assessments in existing lighting districts

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Where this section sits in the code
  1. Town Law
  2. Article 12. District and Special Improvements

§ 204. Transition to benefit basis levy of assessments in existing

lighting districts. 1. If and when the town board shall determine it to

be in the public interest for an existing lighting district levying

assessments by the ad valorem basis on the effective date of this

section to convert to the levying of assessments by the benefit basis,

the board may adopt a resolution approving the transition to the benefit

basis of levying assessments, which resolution shall be subject to a

permissive referendum in the manner provided in article seven of this

chapter, except as hereinafter provided. The proposition submitted must

be approved by the affirmative vote of a majority of the owners of

taxable real property situate in the existing district as shown upon the

latest completed assessment-roll of the town, voting on such

proposition. A petition requesting a referendum shall be sufficient if

signed and acknowledged by the owners of taxable real property situate

in the existing district, as shown upon the latest completed

assessment-roll of said town, in number equal to at least five percent

of the total number of such owners, or by one hundred of such owners,

whichever is the lesser. For the purposes of this section, a corporate

owner of such taxable real property shall be considered one owner for

the purposes of a petition requesting a referendum and shall be entitled

to one vote to be cast by an officer or agent of the corporation or

other duly authorized person designated by appropriate resolution of

such corporation. The town clerk shall cause to be prepared and have

available for distribution proper forms for the petition and shall

distribute a supply to any person requesting same.

2. (a) If after the expiration of the time for filing a petition

requesting that the matter be submitted to a referendum of the property

owners of the existing district, no such petition has been filed with

the town clerk, he shall file a certificate stating such fact in the

office of the county clerk.

(b) If such petition was filed and after the referendum held pursuant

to this section, the town clerk shall prepare and file a certificate

stating that a petition was filed and a referendum was held pursuant to

the provisions of this section and certifying the result of the vote on

the proposition submitted at such referendum in the office of the county

clerk.

3. If the certificate of the town clerk required to be filed pursuant

to subdivision two of this section establishes that no petition was

filed requesting a referendum or that such petition was filed and the

result of the vote on the proposition submitted at the referendum held

pursuant thereto was in the affirmative, the town board shall adopt a

final order establishing the transition to the benefit basis.

4. The authority conferred by this section to make such transition

shall not be construed to authorize a transition from the benefit basis

to the ad valorem basis of levying assessments.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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