Section 192-A. Provision for excess sewer, drainage or water facilities

1.
  The town board, in causing maps and plans to be prepared or in approving
  the establishment or extension of a sewer, drainage  or  water  district
  may  provide by resolution that the map and plan include sewer, drainage
  or water facilities  in  excess  of  those  required  for  the  proposed
  district or extension. Such resolution providing for or requiring excess
  facilities   shall   include  the  estimated  expense  for  such  excess
  facilities and shall be subject to permissive referendum.  The necessity
  for and the extent of the excess capacity shall  be  determined  by  the
  town  board and it shall be reserved for utilization by future districts
  or extensions in the town.
    2. The expense of any  excess  sewer,  drainage  or  water  facilities
  authorized  pursuant to this section shall be a town charge and shall be
  assessed, levied and collected in the same manner and at the  same  time
  as  other town charges; provided, however, that nothing herein contained
  shall be construed to  prevent  the  financing  in  whole  or  in  part,
  pursuant  to  the  local  finance  law, of any excess sewer, drainage or
  water facilities authorized pursuant to this section.  Any  such  excess
  sewer,  drainage or water facilities shall be deemed to be a district or
  special improvement authorized by article twelve  or  twelve-a  of  this
  chapter  within the meaning of paragraph b of section 35.00 of the local
  finance law.
    3. In the event the  petition  shall  contain  a  statement  that  the
  improvement  in  the proposed district or extension shall be constructed
  at the expense of a petitioning owner of taxable real  property  in  the
  proposed  district  or  extension,  the  expense  of  all  excess sewer,
  drainage or water facilities shall be borne originally as a town  charge
  as  provided in this section. If the improvement is to be constructed by
  or on  the  behalf  of  the  petitioning  owner,  such  owner  shall  be
  compensated  by  the  town for the cost of the excess sewer, drainage or
  water facilities. In this event the provisions of  section  one  hundred
  ninety-seven  of  this chapter relating to competitive bidding shall not
  apply. If the improvement is to be constructed by the  town  or  by  the
  accepted  competitive  bidder,  the  town  and not the petitioning owner
  shall be liable for the cost of the excess facilities.
    4. The cost of the excess sewer, drainage or water facilities shall be
  determined by the town board. In addition to the information required by
  section one hundred ninety-two of this chapter, the maps and plans shall
  include an estimate of the cost  of  the  excess  facilities.    If  the
  improvement  is  to  be  constructed  by or on behalf of the petitioning
  owner, an agreement shall be entered into between  the  town  board  and
  such  owner  which  shall state the total cost of the improvement and of
  the excess facilities or  the  method  by  which  such  costs  shall  be
  determined  and  the  date of payment for such excess facilities. If the
  improvement is to  be  constructed  by  the  town  or  by  the  accepted
  competitive  bidder,  the  town  board,  in  determining the cost of the
  excess facilities, shall consider the estimate of the cost of the excess
  facilities set forth in the maps and plans, the percentage  increase  in
  the  capacity  of  the  facilities,  the  maximum  amount  stated in the
  petition as the cost of the required facilities and  the  reduction,  if
  any,  in  the per unit cost. In no event shall the expense of the excess
  sewer, drainage or water facilities as determined or agreed  to  by  the
  town  board  be  less  than the difference between the total cost of the
  improvement as set forth in or determined pursuant to the  agreement  or
  the accepted bid and the maximum amount stated in the petition.
    5.  The  town  board  may  authorize  the use of any excess facilities
  acquired  pursuant  to  this  section  by  any  district,  districts  or
  extensions  thereof,  thereafter established in such town, in the manner

  provided in section two hundred eight  of  this  chapter,  provided  the
  expense of such acquisition or the proportionate share of the expense as
  shall be allocated to a district or extension thereof by the town board,
  together   with   the  expense  of  the  construction  of  the  original
  improvement for such district or extension, shall not exceed the maximum
  amount authorized to be expended in such district or extension. Whenever
  the town board shall authorize the use of any excess facilities acquired
  pursuant to  this  section  by  any  district,  districts  or  extension
  thereof,  the  same  shall  be  deemed  to  be a part of the improvement
  authorized by such district or extension thereof and the entire cost  of
  such  acquisition  and  the  maintenance  thereof as apportioned to such
  district or extension, shall be deemed to be a part of such  improvement
  and  shall be assessed, levied and collected in the same manner as other
  charges against such district or extension.