N.Y. Town Law § 236: Completion of improvements

§ 236. Completion of improvements. Upon the completion of any of the

improvements authorized by article twelve, article twelve-A, or section

eighty-one, two hundred twenty or two hundred twenty-one of this

chapter, the town board, engineer, or other official or employee in

charge thereof, shall file in the office of the town clerk a statement

in detail showing the actual and complete cost thereof. Such statement

shall thereupon be entered in full in the minutes of the town board and

if the cost of the improvement shall be borne by local assessment upon

the several lots or parcels of land especially benefited, pursuant to

article twelve, the town clerk shall file a certified copy thereof with

the assessors, accompanied by a certified copy of the resolution of the

town board specifying the property especially benefited by the

improvement and directing the assessors to apportion so much of the cost

thereof upon the several lots and parcels of land so deemed benefited as

shall be in just proportion to the amount of benefit which the

improvement shall have conferred upon the same.