2013 New York Consolidated Laws
VIL - Village
Article 17 - (17-1700 - 17-1735) PROVISIONS APPLICABLE TO A VILLAGE EMBRACING THE ENTIRE TERRITORY OF A TOWN
17-1702 - Effect of alteration of town boundaries.

 
    §  17-1702  Effect of alteration of town boundaries. 1. The boundaries
  of a village incorporated or which has annexed territory to embrace  the
  entire  territory  of  a  town,  shall  be  deemed to embrace the entire
  territory of such town as such territory  may  thereafter  be  extended,
  diminished  or  altered  pursuant  to law. Whenever the territory of any
  other village to which this article applies is extended,  diminished  or
  altered pursuant to law, other than by consolidation, then the territory
  of the town which is coterminous with such village shall be deemed to be
  correspondingly extended, diminished or altered.
    2.  The  real  property  excluded  by law from the territory of a town
  shall not be subject  to  further  assessment  or  taxation  for  either
  general or local purposes by a village embracing the entire territory of
  such  town,  but  taxes  for  the  purposes  of  such  village and local
  assessments may be  levied  and  collected  against  the  real  property
  annexed by law to the territory of such town in the same manner and with
  the  same force and effect as taxes and local assessments are levied and
  collected against other real property within the village. Taxes or local
  assessments, if any, theretofore assessed against real property excluded
  from such town shall be levied and collected in the same manner and with
  the same force and effect as prior to such exclusion.
    3. The extension,  diminution  or  alteration  of  the  boundaries  or
  territory  of  a town wholly embraced within the boundaries of a village
  shall in no way affect or impair the boundaries or territory of a school
  district nor shall the assessment,  levy  or  collection  of  taxes  for
  school district purposes be affected or impaired thereby.
    4.  Such  extension,  diminution  or  alteration  of the boundaries or
  territory of a town shall in no way affect or impair the jurisdiction of
  any court with respect to  pending  actions  or  proceedings,  nor  with
  respect  to  the  prosecution of crimes committed prior thereto, and all
  courts shall have and retain jurisdiction of such  actions,  proceedings
  and  prosecutions as though such extension, diminution or alteration had
  not been made.