2010 New York Code
TWN - Town
Article 12 - (190 - 208-B) DISTRICT AND SPECIAL IMPROVEMENTS
191 - Petition.

§  191.  Petition. Except as otherwise provided in the case of a water
  storage and distribution district, water quality treatment  district  or
  sewage  disposal  district,  a  petition  for  the  establishment or the
  extension of an improvement district shall be signed by  the  owners  of
  taxable  real  property  situate  in  the proposed district or extension
  thereof, owning in the aggregate  at  least  one-half  of  the  assessed
  valuation  of  all the taxable real property of the proposed district or
  extension thereof, as shown upon the latest completed assessment-roll of
  said town; provided, however, that if there be any resident owners,  the
  petition  shall include the signatures of resident owners owning taxable
  real property aggregating at least one-half of the assessed valuation of
  all the taxable real property of  the  proposed  district  or  extension
  owned   by   resident   owners,   according   to  the  latest  completed
  assessment-roll. If a portion only of  a  parcel  of  such  real  estate
  appearing  upon  the  assessment-roll  is  situate  within  the proposed
  district or extension thereof, then the town  board  may  determine  the
  relative  value  of  the  part  thereof  within the proposed district or
  extension thereof, based upon the valuation of the entire parcel as  the
  same  appears upon the assessment-roll. Such petition shall describe the
  boundaries of the proposed district or extension in a manner  sufficient
  to  identify  the lands included therein as in a deed of conveyance, and
  shall be signed by the petitioners, and acknowledged or  proved  in  the
  same  manner  as  a  deed to be recorded, or authenticated in the manner
  provided by the  election  law  for  the  authentication  of  nominating
  petitions.     If  such  petition  shall  request  the  construction  or
  acquisition of  an  improvement,  it  shall  state  the  maximum  amount
  proposed  to be expended therefor. If the petition shall not request the
  construction or acquisition of an  improvement  but  shall  propose  the
  performance  or  supplying of certain services, it may state the maximum
  amount to be  expended  annually  for  such  services.  In  addition,  a
  petition  for the establishment or extension of a park or public parking
  district shall describe the property proposed to  be  acquired  for  the
  purposes thereof.