2013 New York Consolidated Laws
VIL - Village
Article 2 - (2-200 - 2-258) INCORPORATION
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.