N.Y. Village Law § 2-256: Liability to special districts and collection of funds

§ 2-256 Liability to special districts and collection of funds. If

the territory so incorporated as a village includes within its

boundaries part of a special district established by the town for a

sewer, water, light, fire, park, health, police or any other special

district for municipal purposes the territory so included within the

boundaries of the village shall not be relieved from bearing its

proportionate share of any liability or indebtedness incurred for such

special district purposes while such territory was a part of such

special district and until such liability is discharged, or such

indebtedness paid the proportionate share to which such territory would

be liable if it had not been included in the boundaries of the village

shall be levied upon, assessed and collected from such territory by the

proper officers of such village in the same manner as if such territory

had not been included within the boundaries of the village. All moneys

so collected shall be paid over from time to time by the village

treasurer to the supervisor of the town to discharge such liability. The

collector or receiver of taxes of a town and the treasurer of a county

shall continue in the execution of his duties in respect to the property

included in the boundaries of a village incorporated under the

provisions of this article until he shall have collected the taxes

authorized or assessed for the year of such incorporation or which have

been extended on the town assessment roll and become a lien after such

incorporation and pay to the treasurer of the village when collected the

taxes extended on the assessment roll against property within the

village for highway, health, water, light, fire, park, sewer, police or

other special district purposes.