N.Y. Town Law § 237: Preparation of assessment-roll for certain improvements

§ 237. Preparation of assessment-roll for certain improvements. It

shall thereupon be the duty of the assessors, or the town board, if the

town board shall so elect, to prepare an assessment-roll which shall

contain a description of each lot or parcel of land so that the same may

be ascertained and identified; the names of the reputed owners thereof;

the amount of benefit of said improvement which each such lot or parcel

of land shall have received, and the amount assessed against each lot or

parcel. In case of assessments for general or trunk sewers, drains and

trunk water mains, all property within the sewer, drainage or water

districts shall be included in the assessment. In other cases the town

board shall define the territory to be included by the assessors in the

assessment-roll. The town board may at its election prepare any

assessment-roll in the first instance without at any time submitting the

same to the assessors.