2019 New York Laws
GMU - General Municipal
Article 5 - Powers, Limitations and Liabilities
72-B - Acquisition of Lands and Erection of Memorial Buildings.

§  72-b. Acquisition of lands and erection of memorial buildings.  The
  governing board of a town or village  may  acquire  lands  and  erect  a
  memorial  building,  or  lands  with  buildings thereon and remodel such
  buildings as a memorial building or remove such buildings  and  erect  a
  memorial  building,  in  commemoration of the services of the members of
  the armed forces of the United States of the world war  or  any  veteran
  association of any of the wars of the United States, at a total cost not
  to  exceed  one per centum of the assessed valuation of any such town or
  village. If such expenditure is to be paid from  taxes  levied  for  the
  fiscal  year  in  which such expenditure is to be made, such expenditure
  shall be made only upon the adoption of  a  proposition  therefor  by  a
  majority  vote  of the electors of any such town or village qualified to
  vote upon the  submission  of  propositions.  Such  proposition  may  be
  submitted  by  the  governing  board  and shall be submitted in the same
  manner as other town or village propositions are submitted. Two or  more
  adjoining towns may, as herein provided, jointly acquire lands and erect
  a memorial building in the manner and for the purposes herein specified.
  A  town  and  a village wholly within such town may, as herein provided,
  jointly acquire lands and erect a memorial building in  the  manner  and
  for  the purposes herein specified. Taxes levied for the town's share of
  the cost of such acquisition and erection shall be  a  charge  upon  the
  taxable  property  of that part of the town outside of such village, and
  shall be assessed, levied and collected therefrom.