2010 New York Code
TWN - Town
Article 15 - (231 - 247) FINANCING OF PUBLIC IMPROVEMENTS
236 - Completion of improvements.

§  236.  Completion of improvements. Upon the completion of any of the
  improvements authorized by article twelve, article twelve-A, or  section
  eighty-one,  two  hundred  twenty  or  two  hundred  twenty-one  of this
  chapter, the town board, engineer, or  other  official  or  employee  in
  charge  thereof,  shall file in the office of the town clerk a statement
  in detail showing the actual and complete cost thereof.  Such  statement
  shall  thereupon be entered in full in the minutes of the town board and
  if the cost of the improvement shall be borne by local  assessment  upon
  the  several  lots  or parcels of land especially benefited, pursuant to
  article twelve, the town clerk shall file a certified copy thereof  with
  the  assessors, accompanied by a certified copy of the resolution of the
  town  board  specifying  the  property  especially  benefited   by   the
  improvement and directing the assessors to apportion so much of the cost
  thereof upon the several lots and parcels of land so deemed benefited as
  shall  be  in  just  proportion  to  the  amount  of  benefit  which the
  improvement shall have conferred upon the same.