2010 New York Code
TWN - Town
Article 15 - (231 - 247) FINANCING OF PUBLIC IMPROVEMENTS
239 - Completion of roll and hearing.

§  239.  Completion  of  roll  and  hearing. The assessors or the town
  board,  as  the  case  may  be,  shall  file  the  assessment-roll  when
  completed, with the town clerk and thereupon it shall be the duty of the
  town  board to cause notice to be published at least once in a newspaper
  published within the town, or, if there be none published in  the  town,
  then  in  a  newspaper  published in the county and having a circulation
  within the town, that said assessment-roll has been completed, and  that
  at a time and place to be specified therein the town board will meet and
  hear  and  consider  any  objections  which may be made to the roll. The
  first publication of the notice of the completion of the roll  shall  be
  not  less  than  ten  nor  more  than  twenty days before the time to be
  specified therein for the hearing.
    At the time and place so specified, the town board shall meet and hear
  and consider any objections to the assessment-roll, and  may  change  or
  amend the same as they deem it necessary or just so to do and may affirm
  and  adopt  the same as originally proposed or as amended or changed, or
  they may annul the same and order the assessors to proceed anew  and  to
  prepare  another  roll or the town board may prepare such new roll. If a
  new roll be prepared, upon the completion and filing  thereof  the  town
  board  shall  give notice of a public hearing thereon, hold such hearing
  and consider objections and reject, correct, amend and  affirm  the  new
  roll in the manner herein provided with respect to the original roll. No
  action  or  proceeding shall be maintained to set aside, vacate, cancel,
  annul, review, reduce or  otherwise  test  or  affect  the  legality  or
  validity  of  any such assessment unless such action or proceeding shall
  be commenced within thirty days after  the  said  final  assessment-roll
  shall have been affirmed.