2010 New York Code
TWN - Town
Article 12 - (190 - 208-B) DISTRICT AND SPECIAL IMPROVEMENTS
190 - Establishment or extension of improvement districts.

§  190.  Establishment  or  extension of improvement districts. Upon a
  petition as hereinafter  provided,  the  town  board  of  any  town  may
  establish or extend in said town a sewer, drainage, water, water quality
  treatment,  park,  public parking, lighting, snow removal, water supply,
  sidewalk, a fallout shelter district or  refuse  and  garbage  district,
  aquatic  plant  growth  control district, ambulance district, and in any
  town bordering upon or containing within its  boundaries  any  navigable
  waters  of  this  state,  a  harbor  improvement district, a public dock
  district, or beach erosion control district, and provide improvements or
  services, or both, in any such district, wholly at the  expense  of  the
  district;  but no water supply district shall be established or extended
  to include lands situate within the boundaries of a water  district.  No
  such  district  shall  be  established  or  extended  in a city or in an
  incorporated village provided, however, that  such  a  district  may  be
  established  or extended wholly or partly within an incorporated village
  on consent of the  village  expressed  in  a  local  law,  ordinance  or
  resolution,   subject   to   a  referendum  on  petition  under  section
  twenty-four of the municipal home rule law or  a  permissive  referendum
  under  article  nine of the village law, as the case may be, and except,
  in the case of a water quality  treatment  district,  on  consent  of  a
  village  expressed  in  a  local  law  or  by resolution of the board of
  trustees and not subject to any referendum.