2010 New York Code
TWN - Town
Article 12 - (190 - 208-B) DISTRICT AND SPECIAL IMPROVEMENTS
200-A - Construction and repair of sidewalks pursuant to order of town board.

§  200-a.  Construction  and  repair of sidewalks pursuant to order of
  town board. Whenever the town board shall  have  adopted  an  ordinance,
  rule  or  regulation  pursuant to the provisions of article nine of this
  chapter, describing how sidewalks shall be built in such town, the  town
  board  may  adopt  orders from time to time, directing the owners of the
  respective lots and parcels of land abutting on any street, or, in towns
  of the first class, with the consent of  the  county  superintendent  of
  highways  or  the  state commissioner of transportation, as the case may
  be, abutting on a county or state highway within the town,  along  which
  it  is desired that sidewalks be built, relaid or repaired, to construct
  the same to conform with such ordinance, rule or regulation, and specify
  the time within which the same shall be done.  The town clerk shall give
  notice thereof by certified mail addressed to each  such  owner  at  his
  address  as  it appears upon the assessment roll of such town or, in the
  alternative, by publication of a notice thereof in the official paper at
  least twice, the first publication of which shall be  at  least  fifteen
  days  before  the  time  specified  for  the completion of the work. If,
  within the time prescribed  in  the  order  and  notice,  the  sidewalks
  required  to  be built, relaid or repaired shall not have been so built,
  relaid or repaired, then the board may cause the same  to  be  done  and
  audit  and  pay  the  expense  of  doing the same and assess the expense
  thereof against the property benefited as a whole, or any five  or  less
  annual   installments,   in  the  same  manner  as  street  improvements
  constructed pursuant to section two hundred of this chapter.
    If such expense be assessed in installments, there shall  be  assessed
  as  part  of  each installment, except the first, as interest, an amount
  not exceeding six per cent of such installment such rate to be fixed  by
  the town board in the order providing for the assessment. The provisions
  of  law  applicable  to  the sale of tax liens shall apply to any unpaid
  assessed installment with the interest thereon in  the  same  manner  as
  though  such installment and interest had been assessed as an assessment
  payable as a whole. Unassessed installments shall be prepayable  at  any
  time  with interest computed thereon at the aforesaid rate from the date
  of assessment of the first installment to the date  of  payment  of  the
  particular installment.
    If  such  expense be assessed as a whole and the town board resolution
  assessing such expense against a particular piece of property  shall  so
  provide,  the  assessment  against  such property may be paid in five or
  less annual installments on the dates  fixed  by  such  resolution  with
  interest,  not exceeding six per cent of each such installment, fixed by
  such resolution.
    The town board may adopt a  local  law  apportioning  the  expense  of
  building,  relaying  or  repairing any sidewalk within such town between
  the town and owners of the respective lots and parcels of land  abutting
  any  street or county or state highway within the town along which it is
  desired that sidewalks be built, relaid or repaired.