Section 209-B. Appropriation for preparation of maps, plans and reports

The  town  board  may  adopt  a  resolution,  subject  to  a  permissive
  referendum  in  the  manner  provided  in article seven of this chapter,
  appropriating a specific amount to pay the cost of preparing  a  general
  map,  plan,  and  report  for providing the facilities, improvements, or
  services in any portion of the town not included within  the  boundaries
  of  any  incorporated  village, city or existing improvement district in
  which such facilities or services are provided, except that all or  part
  of  an  incorporated  village  may be included therein on consent of the
  village expressed in a local law, ordinance, or resolution, subject to a
  referendum on petition under section twenty-four of the  municipal  home
  rule  law or a permissive referendum under article five-a of the village
  law, as the case may be. All such maps, plans and reports shall  conform
  with the requirements of section two hundred nine-c of this article. The
  town  board  may  determine  that  such maps, plans and reports shall be
  prepared by or under the supervision of town officers and  employees  to
  be  designated  by  the town board, or by persons to be employed for the
  purpose, or the town board may  contract  for  the  preparation  thereof
  within  the limitations of the amount appropriated.  Except as otherwise
  provided herein, the expense incurred for the preparation of such  maps,
  plans  and reports shall be a town charge, and shall be assessed, levied
  and collected in the same manner as other  town  charges.  If  the  town
  board  shall  thereafter establish or extend such district and construct
  the improvements or contract for the required services pursuant  to  the
  provisions  of  this  article,  the expense incurred by the town for the
  preparation of the maps, plans and reports therefor shall be  deemed  to
  be  part  of  the  cost  of  such  improvement, or the rendering of such
  services, and the town shall be reimbursed in the amount paid  therefor,
  or  such  portion  of  that  amount  which the town board, at the public
  hearing held pursuant to section two hundred  nine-d  of  this  article,
  shall allocate against such district.