Section 198. Powers of town boards with respect to improvement districts

The town board of every town, except as otherwise provided by law, shall
  have authority to and may exercise the following powers with respect  to
  improvement  districts,  heretofore or hereafter established, subject to
  the provisions of this article:
    1.  Sewer  districts.  After  a  sewer  district   shall   have   been
  established,  the  town board may: (a) lay out, open, design, construct,
  alter and maintain  sanitary  sewers,  sewage  disposal  plants  or  any
  necessary  work  appurtenant  thereto,  for  the  benefit  of  any sewer
  district in said town, provided,  however,  that  any  such  improvement
  shall be consistent with, so far as possible, any comprehensive plan for
  sewers developed and maintained pursuant to section ninety-nine-f of the
  general municipal law;
    (b)  contract  with any person or corporation, municipal or otherwise,
  for supplying the inhabitants  of  such  district  with  sanitary  sewer
  facilities;
    (c)  contract  for  the  purchase  from  any  person  or  corporation,
  municipal or otherwise, of any trunk sewer, lateral sewer, sewer  system
  or  disposal  plant, rights of way and appurtenances, for the purpose of
  supplying the inhabitants of  any  such  district  with  sanitary  sewer
  facilities,  provided  that  prior  to the purchase of a lateral sewer a
  petition for such purpose stating the  maximum  amount  to  be  expended
  therefor  shall  be  filed  with the town clerk, signed by the owners of
  taxable real property fronting or  abutting  upon  either  side  of  any
  street  or  highway,  or  part  of a street or highway, in said district
  wherein said lateral is constructed to the extent of at  least  one-half
  of  the entire frontage on both sides of said street or highway, or part
  aforesaid, as shown upon the latest completed assessment  roll  of  said
  town,  and  the procedure thereon and for the financing of such purchase
  and the levy of assessments therefor shall be the same  as  provided  in
  this  chapter  for  the  construction  of  a  lateral  sewer  in a sewer
  district;
    (d) regulate the construction of all private sewers and prescribe  the
  manner in which sewer connections shall be made, provided, however, that
  such  construction  shall  be  consistent  with, so far as possible, any
  comprehensive plan for  sewers  developed  and  maintained  pursuant  to
  section ninety-nine-f of the general municipal law;
    (e)  cause  sewer pipes to be laid, relaid or repaired in or below the
  surface of any public highway, road, street or avenue  in  a  county  in
  which such town is located or in an adjoining county, as a necessary use
  of  the highway and for highway purposes, without obtaining any easement
  therefor from the owner of the fee of the land in said  public  highway,
  road,  street  or avenue. The town board shall cause such highway, road,
  street or avenue to be restored to its usual condition at the expense of
  the district benefited. No sewer pipes shall be laid under any  highway,
  road,  street  or  avenue  in  another  town or any city or incorporated
  village without the consent of the governing board of such town, city or
  village, and if such highway be a state or county highway or  a  highway
  constructed  pursuant  to section one hundred ninety-four or one hundred
  ninety-five or article six of the  highway  law,  in  addition  to  such
  consents, the consent of the commissioner of transportation;
    (f)  enter into a contract or contracts with another sewer district or
  with any incorporated city or village or with one or  more  corporations
  or individuals for the joint disposal of sewage, and the expense of such
  joint  disposal  of  sewage shall be apportioned between the contracting
  parties in proportion to the areas served, volumes of sewage disposed of
  or the benefits received by each contracting party;

    (g) adopt, from time to time, ordinances, rules  and  regulations  for
  the  operation  of  the  sewer  district and the use of the sewer system
  therein,  and  enforce  compliance  with  such  ordinances,  rules   and
  regulations  as  provided  in  section  one  hundred thirty-five of this
  chapter;
    (h) establish, from time to time, charges, fees or rates to be paid by
  the  owners  of real property within such district for the connection of
  house service lines or mains with such  sewer  system.  Such  connection
  charge  may  include  any  expense incurred for the purpose of providing
  service, whether such expense be incurred for  construction  within  the
  property  line  or within the street lines. In addition, such connection
  charge may include a fee for the  inspection  of  such  connection,  the
  expense  of  performing  service  in  relation  thereto or for any other
  special benefit received;
    (i) establish, from time to time, charges, fees or rates for  the  use
  of  such sewer system, to be designated "sewer rents". Such rents may be
  based upon the metered consumption of water on premises  connected  with
  the  sewer  system, making proper allowance for commercial use of water,
  the number and kind  of  plumbing  fixtures  connected  with  the  sewer
  system,  the  number  of persons served by the sewer system, or upon any
  other equitable basis, as the town board may determine.  The  provisions
  of  this  paragraph  shall  apply only to those sewer districts in which
  sewer rents have been established and are being imposed  on  May  first,
  nineteen   hundred   fifty-one,  pursuant  to  the  provisions  of  this
  paragraph. The provisions of this paragraph shall  not  prevent  a  town
  from  acting  pursuant  to  the  provisions  of  paragraph  (l)  of this
  subdivision;
    (j) establish, from time to time, charges, fees or rates for  services
  rendered  or work performed for the particular or special benefit of any
  individual  parcel  or  portion  of  real  property  within  such  sewer
  district;
    (k) provide by ordinance, rule or regulation for the time within which
  rates,  charges,  fees  or  sewer  rents  may be paid, and may provide a
  penalty not exceeding ten per centum of the amount due when such  rates,
  charges,  fees  or sewer rents are in arrears for thirty days or longer,
  and may provide for the payment of such charges, fees,  rates  or  sewer
  rents in advance. The town clerk shall annually file with the town board
  statements  showing  the  unpaid  rates, charges, fees or sewer rents in
  such districts. Such statements shall contain a brief description of the
  property against which such sewer rents were imposed, the names  of  the
  persons  or  corporations  liable  to  pay  for  the same and the amount
  chargeable to each. The supervisor shall transmit such statement to  the
  board  of  supervisors  which  shall levy such sums against the property
  liable and shall state the amount of the tax in a separate column in the
  annual tax rolls of such town under the name of  "sewer  charges".  Such
  tax  shall be paid to the supervisor of such town. All of the provisions
  of the existing  tax  laws  of  the  state  of  New  York  covering  the
  enforcement  and  collection  of  unpaid  town  taxes or assessments for
  special improvements in the several towns of the state of New  York  not
  inconsistent herewith shall apply to the collection of such unpaid sewer
  charges.  All  fees,  charges, rates and sewer rents may be used for the
  payment of the cost of the management, maintenance, operation and repair
  of the sewerage system including treatment and disposal  works,  or  for
  the  enlargement  or replacement of the same. The term "sewer rents", as
  used in this paragraph, has reference only to  sewer  rents  established
  pursuant to paragraph (i) of this subdivision;
    (l)  notwithstanding any other provisions of law, establish and impose
  sewer rents pursuant to the  provision  of  article  fourteen-f  of  the

  general  municipal  law  as  a source of revenue, other than assessments
  upon benefited real property, for financing district expenditures.  Such
  sewer  rents  may  be  expended as provided in article fourteen-f of the
  general municipal law and, to the extent that such sewer rents provide a
  source of revenue for such expenditures, assessments shall not be levied
  upon  property  especially  benefited by the sewer system or the part or
  parts thereof for which such rents are  established  and  imposed.  This
  paragraph  does  not  affect  any  provisions  of  law  relating  to the
  authorization or construction of any improvement in a sewer district.
    1-a. Sewage disposal districts. The town board shall have and exercise
  all of the powers with respect to a sewage disposal district  which  are
  provided in subdivision one in the case of sewer districts, in so far as
  the  same  are  consonant  with  the  purposes  of  the  sewage disposal
  district, as  described  in  section  one  hundred  ninety-b,  provided,
  however,  that  the charges for trunk sewer, sewage treatment and sewage
  disposal service shall be sufficient to pay all estimated  annual  costs
  of  operation  and  maintenance and all annual installments of principal
  of, and interest on, obligations issued on behalf of the sewage disposal
  district. In the event that such revenues in any year are  insufficient,
  the  excess  of  cost  over  revenues  may  be assessed against the real
  property of the district as hereinafter provided.
    1-b. Wastewater disposal districts. (a) The town board shall have  and
  exercise  all  of  the  powers  with  respect  to  a wastewater disposal
  district which are provided in subdivision one  in  the  case  of  sewer
  districts,  in so far as the same are consonant with the purposes of the
  wastewater disposal  district,  as  described  in  section  one  hundred
  ninety-e  of  this  article, provided, however, that the charges for all
  wastewater disposal district services shall be  sufficient  to  pay  all
  estimated  annual  costs  of  operation  and  maintenance and all annual
  installments of principal of, and interest  on,  obligations  issued  on
  behalf  of  the  wastewater  disposal  district.  In the event that such
  revenues in any year are insufficient, the excess of costs over revenues
  may be assessed against the real property of the district as hereinafter
  provided.
    (b) The town board shall also have power to institute an industrial or
  commercial cost recovery system for payment to the United States by  the
  commercial  users  of  the private on-site wastewater disposal system of
  that portion of the  cost  of  construction  of  such  system  which  is
  applicable   to  the  treatment  of  commercial  wastes  to  the  extent
  attributable to the federal share of the cost of construction.
    (c) The town board shall also have the power to submit, on  behalf  of
  individual  property  owners  who  have  requested  such  assistance  in
  writing, an application for  federal  assistance  and  state  assistance
  towards  the eligible cost of construction of private on-site wastewater
  disposal systems.
    (d) Upon approval of an application for federal assistance towards the
  eligible cost of construction of  private  on-site  wastewater  disposal
  systems  the  town  board  may  enter  into  a contract with the federal
  government for payment of such assistance.
    2. Drainage districts. After  a  drainage  district  shall  have  been
  established,  the  town  board  may  lay  out,  open, design, construct,
  maintain and alter drains,  storm  water  sewers,  pumping  stations  or
  necessary  works  appurtenant  thereto, and improve any water course for
  the benefit of any drainage district in such  town;  contract  with  any
  person  or  corporation,  municipal  or  otherwise,  for  supplying  the
  inhabitants of such drainage district with  storm  sewerage  facilities;
  contract  for  the purchase from any person or corporation, municipal or
  otherwise, of any trunk sewer, sewer system, pumping station, rights  of

  way  and  appurtenances,  for  any  such  purpose  or  purposes; and may
  regulate the construction of all private drains  and  storm  sewers  and
  prescribe the manner in which storm sewer connections shall be made. The
  town  board  may  lay  and  construct  storm  water sewers and necessary
  incidental appurtenances thereto in and below the surface of any  public
  highway,  road, street or avenue of such town within a drainage district
  as a necessary use of the highway and for  highway  purposes  under  the
  supervision of the town superintendent of highways without obtaining any
  easement  therefor  from the owner of the fee of the land in such public
  highway, road, street or avenue in the drainage district.
    3. Water districts. (a) Construction of system. After a water district
  shall have been established, the town  board  may  construct,  maintain,
  extend,  repair  and  regulate water works, wells, reservoirs, or basins
  for the purpose of supplying the inhabitants of any  water  district  in
  such  town,  with  pure  and wholesome water for domestic and commercial
  uses, and for protection against fire; provided, however, that any  such
  improvement   shall   be  consistent  with,  so  far  as  possible,  any
  comprehensive  plan  for  public  water  supply  systems  developed  and
  maintained  pursuant  to  section ninety-nine-f of the general municipal
  law. The town board may cause water pipes  and  necessary  appurtenances
  thereto  to  be  laid, relaid or repaired in or under the surface of any
  highway in a county in which such town is located  or  in  an  adjoining
  county,  for  the  purpose  of transporting water to a water district in
  said town, and shall cause such highway to  be  restored  to  its  usual
  condition  at  the expense of the district benefited, or may cause water
  pipes and necessary appurtenances thereto to  be  constructed  along  an
  easement  acquired  for  such  purpose,  pursuant to law. No water pipes
  shall be laid under any highway, road, street, or avenue in any city  or
  incorporated  village without the consent of the governing board of such
  city or village, and if such highway be a state or county highway, or  a
  highway  constructed  pursuant to section one hundred ninety-four or one
  hundred ninety-five or article six of the highway law,  in  addition  to
  such  consents, the consent of the state superintendent of public works.
  The town board may also acquire by purchase any existing  water  system,
  or  a  portion  or portions thereof, in the county in which such town is
  located, and/or in an adjoining county, for the purpose of supplying the
  inhabitants  of  a  water  district  in  such  town,  but  the  cost  of
  acquisition  thereof  shall  not exceed the maximum amount stated in the
  petition or in the final  order,  if  the  town  board  proceeded  under
  article  twelve-A  of  this  chapter.  For  the purpose of promoting the
  health, safety, morals or general welfare of  the  community,  including
  the  protection  and preservation of the property of the town and of its
  inhabitants and for the maintenance of peace and good order and for  the
  benefit  of  trade, or for any of such purposes, the town board may lay,
  construct and maintain mains and conduits, subject to the supervision of
  the town superintendent of highways, in, on, along or under the  surface
  of  any  highway, road, street or avenue within the water district, as a
  necessary use thereof for highway purposes  and  without  obtaining  any
  easement  therefor  from  the  owner  of  the  fee  of  the land in such
  highways, roads, streets or avenues, and the town board  may  erect  and
  place  hydrants,  valves, valve boxes, pipes and necessary appurtenances
  thereto, in, on, along or under the surface  of  such  highways,  roads,
  streets  and  avenues,  or  any  of  them,  or in or along any easements
  acquired for such purpose as provided  in  this  subdivision.  The  town
  board  may  also  exercise  similar  powers  in,  on, along or under the
  surface of any private highways, roads, streets or  avenues  within  the
  water  district, as a necessary use thereof for the purpose of promoting
  the public welfare, provided that there be dwelling houses  erected  and

  used  for  residential  purposes  on  the lands abutting on such private
  highway, road, street or avenue. The owners of the land in such  private
  highways,  roads,  streets  or  avenues  may  be compensated for the use
  thereof in damages which shall be assessed and determined as provided in
  article eight of the highway law upon the opening of a new highway where
  easements have not been granted. If the town board shall cause or permit
  any excavation to be made in any highway, road, street or avenue for the
  performance of work pursuant to the provisions of this article, the town
  board shall cause such highway, road, street or avenue to be restored to
  its  usual  condition  at  the expense of the district benefited. Supply
  pipes connecting with district mains shall be installed and repaired  at
  the  property  owner's expense under the direction of an employee of the
  town or the district after a permit therefor has  been  granted,  except
  that  the  town board may, by resolution, provide that that portion of a
  supply pipe within the bounds of a public highway  shall  be  installed,
  maintained   and   repaired   by   the  water  district.  The  costs  of
  installation, maintenance and repair shall be  district  charges  to  be
  assessed,  levied  and collected as provided in sections two hundred two
  and two hundred two-a of this chapter. The town board  may  also  fix  a
  uniform  service charge for the installation of such portion of a supply
  pipe, regardless of the location of the water main and regardless of the
  soil, rock or other physical conditions within the highway, and  provide
  for  the time and manner of payment of such charge by the property owner
  served by the supply pipe. If a property owner shall  fail  to  pay  the
  uniform  service  charge,  a  statement showing the name of the property
  owner and the amount unpaid and containing a brief  description  of  the
  real  property  shall  be transmitted to the board of supervisors of the
  county and such amount shall be levied and collected  as  an  assessment
  against  the  real property, all in the manner provided in paragraph (d)
  of this subdivision in the case of  unpaid  water  rents.  Such  service
  charges,  when  collected,  may  be used for any water district purpose,
  except as otherwise provided by law. Any member of the town board or the
  board of district commissioners, if there be one, or a  duly  authorized
  agent of either, may at any time enter a building or upon premises where
  water  is used from supply pipes connected to a district system, for the
  purpose of examining such pipes and the manner of installation thereof.
    (b) Purchase and sale of water. The town board may contract  with  any
  person  or corporation, municipal or otherwise, or with a town or county
  on behalf of a water district, for a supply of water, for a term not  to
  exceed  forty  years,  and  shall have the power and authority to resell
  said water to the inhabitants and consumers in said water  district  and
  may  use  such portion thereof within the district as it may see fit and
  proper for public purposes and provide for the payment as a town  charge
  of  that  portion  of  the cost of said water used by the town. The town
  board may also sell water for the benefit  of  such  water  district  to
  municipalities,   water  districts,  water  supply  districts  and  fire
  districts, and for fire purposes  to  fire  protection  districts,  fire
  alarm  districts  and  for  "unprotected  areas" pursuant to section one
  hundred eighty-four-a of this chapter, but  the  town  board  shall  not
  supply  water  of  such  water  district  to  that  portion  of any fire
  district, fire protection district, fire  alarm  district  or  any  such
  "unprotected  area"  which  shall  be  included within the boundaries of
  another water district. The town board, in its  discretion,  may  permit
  the  use  of  water  from hydrants of a water district for fire purposes
  without charge in all or any part of the area of a fire  district,  fire
  protection  district,  fire alarm district, or "unprotected area", which
  is wholly or partly included within the area of such water district. The
  town board may permit any  person  or  corporation  owning  real  estate

  outside  of the water district to use water from a district system for a
  rental, subject to the restrictions to  be  prescribed  by  said  board,
  provided,  however,  that  no such use shall be permitted outside of the
  town  in  which  such district is located if such territory is served by
  another water district, a water supply company, city, village  or  joint
  water  works  system  unless the approval of the water power and control
  commission is first obtained. The town board shall not sell  nor  permit
  the  use of water under this section outside of the district if such use
  will reduce the supply of water so that it will not  be  sufficient  for
  the district affected or its inhabitants.
    (c)  Ordinances,  rules and regulations. The town board shall have the
  power to adopt, from time to time, ordinances, rules and regulations for
  the operation of the water district and the use of water therein, and in
  addition to the remedies provided in section one hundred thirty-five for
  the enforcement thereof or for the punishment  of  violators,  the  town
  board may enforce compliance with such ordinances, rules and regulations
  by cutting off the supply of water.
    (d)  Water  rates.  The town board shall establish, from time to time,
  the water rates to be paid by consumers and may provide for the  payment
  of  said water charges in advance. The board may provide that a discount
  shall be allowed for the prompt payment of water rates within  the  time
  required  by the board for the payment thereof. Such water charges shall
  be a lien upon the real property upon which or in connection with  which
  the  water  was  used.  The  town  board  may  provide  by  ordinance or
  resolution that unpaid water charges  in  arrears  for  thirty  days  or
  longer shall be subject to a penalty not exceeding ten per centum of the
  amount  due, and may further provide for cutting off the supply of water
  if such water charges are not paid within sixty days from the date  due.
  At the same time as the filing of the estimates specified in section one
  hundred  four  of this chapter, or in case the town board shall elect by
  resolution a subsequent date, which in no  event  shall  be  later  than
  November  first in any year, the town clerk shall annually file with the
  town board, and with the supervisors of adjoining towns in which permits
  have been issued to property owners, statements showing the unpaid water
  charges in the  respective  districts  and  towns  and  which  have  not
  appeared  on any such statements previously filed. Such statements shall
  contain a brief description of the property upon  which  the  water  was
  used,  the  names  of  the persons or corporations liable to pay for the
  same and the amount chargeable to each. The supervisor of  the  town  in
  which  the  districts are located and the supervisors of adjoining towns
  in which permits have been issued shall transmit such statements to  the
  board  of  supervisors  of  the  county at its next regular meeting. The
  board of supervisors shall levy such sums against  the  property  liable
  and shall state the amount of the tax in a separate column in the annual
  tax rolls of the various towns under the name of "Water Rents." Such tax
  shall   be  paid  to  the  supervisors  of  the  respective  towns.  The
  supervisors of adjoining towns shall pay the same out of the first money
  collected which is available for town purposes to the supervisor of  the
  town  in which the water districts are located. All of the provisions of
  the existing tax laws of the state of New York covering the  enforcement
  and   collection  of  unpaid  town  taxes  or  assessments  for  special
  improvements in  the  several  towns  of  the  state  of  New  York  not
  inconsistent herewith shall apply to the collection of such unpaid water
  rents.  Such  water  rates  when  collected, shall be applied toward the
  maintenance, operation, enlargement and improvement of the water  system
  and  for  the  payment of the principal and interest of bonds issued for
  the purposes of such district.

    3-a. (a) Water quality treatment  districts.  After  a  water  quality
  treatment  district  has  been established, the town board may take such
  action  as  may  be  necessary  or  desirable   to   adopt   plans   and
  specifications  and enter into a contract or contracts, request, receive
  and  administer  grants  and other sums of money necessary or proper for
  the purposes of the district, or  take  such  other  action  as  may  be
  necessary  or  desirable  for water quality treatment, including but not
  limited to the procurement, by purchase, lease  or  other  means,  of  a
  water  quality  treatment  unit  or  device,  installation,  monitoring,
  testing, modifying, operation and maintenance,  and  the  imposition  of
  charges  for  the expense thereof when such expense is not paid for by a
  private source, grant or by any other means.
    (b) An agreement between the town board and an owner  of  a  benefited
  parcel  of  property  shall  be  entered  into  before  the procurement,
  installation and maintenance  of  a  water  quality  treatment  unit  or
  device. An agreement between such parties shall also be required for the
  modification  and/or  maintenance  of  a water quality treatment unit or
  device which is in place at the time when the property becomes a part of
  the district, however, the modification and/or unit or device must first
  be approved by the state department of health. Such  agreements  may  be
  amended  from  time  to time by mutual consent of the town board and the
  owner of a benefited parcel of property. The agreement shall  set  forth
  the  amount  to  be  paid  by  the  owner attributable to the expense of
  procurement, installation, and modification, as the case may be, of  the
  water  quality  treatment  unit or device, and shall contain a statement
  that the ownership of the treatment units or devices  purchased  by  the
  district  shall remain the property of the district and that charges for
  monitoring, testing,  operation  and  maintenance  shall  be  determined
  annually  as  provided in section two hundred two-a of this chapter. All
  of the expenses for the procurement and installation or modification may
  be paid at the time an agreement is entered into. The town board may, by
  resolution,  authorize  payment  of   the   expenses   of   procurement,
  installation  or  modification  of  the  water quality treatment unit or
  device over a period of time in annual  installments.  Such  resolutions
  shall set forth whether the annual installments shall be due and payable
  at  the  same  time as town and county taxes are due or at another time.
  The option of paying such expenses in annual installments,  if  provided
  by  town  board resolution, shall be available to each property owner in
  the district. If such annual installments shall be due at the same  time
  as  town  and  county taxes, the supervisor shall transmit the amount of
  the annual installments to  the  tax  levying  body  for  the  levy  and
  collection  and  enforcement  of  the same in the manner and at the same
  time as town and county taxes are levied, collected and enforced.
    (c) Where the annual installments are to be paid at  any  other  time,
  the  resolution  shall  set  forth  the  time  and manner of payment and
  collection. Such resolution may be amended from time  to  time.  If  any
  portion   or  an  installment  for  the  procurement,  installation  and
  modification of such unit or device is not paid within  thirty  days  of
  when  it  is  due, the town board shall notify the owner of the property
  that unless such amount is paid within ten days from  the  date  of  the
  notice,  such  unit  or  device  may  be  removed  at the expense of the
  property owner. If the owner fails to pay such amount by such date,  the
  town  board  may  cause  such  unit  or device to be removed. After such
  removal, the town board shall send the owner a statement of  the  amount
  due, together with the amount of expense attributable to removal of such
  unit  or  device, and the total amount thereof shall be a lien upon such
  real property and collection thereof shall be enforced at the same  time
  and  in  the  manner  as  the  collection  of  town and county taxes are

  enforced with interest as provided herein. If the unit or device is  not
  so  removed,  the collection of the amount set forth in the first notice
  of delinquency shall be enforced at the same time and in the  manner  as
  the  collection  of town and county taxes are enforced. The total amount
  set forth in such first notice, together with interest thereon shall  be
  a  lien  upon  such  real  property  until it is paid. Interest shall be
  charged at the rate of  one  percent  per  month  or  fraction  thereof,
  subsequent  to  the expiration of the ten days notice, until paid or the
  date of tax sale, whichever is sooner. On or before  the  first  day  of
  July  in each year, the supervisor shall prepare and transmit to the tax
  enforcement officer or body, a list of  those  properties  and  property
  owners  who  are  in  arrears  and  the  amount  chargeable to each with
  interest thereon, as provided herein.  All  of  the  provisions  of  the
  existing  tax laws of the state of New York covering the enforcement and
  collection of unpaid town taxes or assessments for special  improvements
  in  the several towns of the state of New York not inconsistent herewith
  shall apply to the collection of such unpaid charges. Such amounts, when
  collected, shall be credited to the applicable water  quality  treatment
  district fund and shall be used only for such district purposes.
    (d) The agreement shall also contain a grant by the owner to the water
  quality  treatment  district,  its agents, employees and representatives
  authorized to act on its behalf, a right of  entry  and  access  to  the
  property,  while  such property is within such district, for the purpose
  of installation, modification, replacement, repair, monitoring, testing,
  operation and maintenance, regeneration and removal of the water quality
  treatment unit or device. Thereafter employees,  agents  and  authorized
  representatives  of  the district shall have a right of entry and access
  to such property for the  purposes  specified  herein,  upon  reasonable
  notice  at  reasonable  times.  If a lessee or occupant of said property
  refuses to allow such entry and access, the town board may  apply  to  a
  court  of  competent  jurisdiction  to  enforce  its  right of entry and
  access. If entry and access was refused by the owner  of  the  property,
  the  town board may in its discretion remove the water quality treatment
  unit or device at the expense of the owner, unless such unit  or  device
  was  acquired  and  owned by the property owner and exclude the property
  from the district. Such expense together with any other charges  accrued
  prior  to  such  removal  shall  be  collected in the manner provided in
  paragraph (c) of subdivision three-a of section one hundred ninety-eight
  of this chapter.
    4. Park districts. After a park district shall have been  established,
  the  town  board shall proceed to acquire by purchase or condemnation of
  the property described in the petition or in the  final  order,  if  the
  town  board  proceeded  under  article twelve-A of this chapter, for the
  establishment of such park district, and, thereafter the board may erect
  or cause to be erected thereon non-commercial buildings  and  structures
  and  it  may  purchase  necessary  equipment  and otherwise improve such
  property for park purposes, as the board may determine. In existing park
  districts, the town board  may  acquire  by  purchase,  condemnation  or
  lease,  property  for  public  parking  places  and maintain the same in
  accordance with the provisions of subdivision five hereof,  without  the
  establishment  of a public parking district. No property situated within
  an incorporated village or city shall be acquired in any manner for park
  purposes, unless the permission and consent of the board of trustees  of
  such  village or the common council or legislative body of such city, is
  first obtained; provided that such permission and consent,  if  obtained
  subsequent  to  the acquisition of any such property, shall be effective
  for all purposes and to the same extent as though obtained prior to such
  acquisition. The town board may sell, convey and transfer  any  property

  acquired for park purposes at such an amount as it may determine but not
  less  than  the  original  cost  thereof, and apply the proceeds of such
  sale, conveyance or transfer to the purchase of other property for  park
  purposes  and  improve  such property in the manner provided herein. The
  town board of the town of Oyster Bay may also convey and transfer to the
  state of New York or to any municipal or district corporation as defined
  by section three of the general corporation law, any  property  acquired
  for  park  purposes,  or any part thereof, when no longer needed, either
  without consideration or for such consideration and upon such terms  and
  conditions   as   the  town  board  may  determine  and  the  resolution
  authorizing such conveyance or transfer shall be subject to a permissive
  referendum. The town board of the town of Hempstead  may  lease  to  the
  board  of  cooperative educational services, as defined by article forty
  of the education law, any property acquired for park  purposes,  or  any
  part thereof, when no longer needed, either without consideration or for
  such  consideration and upon such terms and conditions as the town board
  may determine. The town board may employ such persons  and  expend  such
  amount  of  money as may be necessary for the proper maintenance of such
  park for the use, convenience and enjoyment of the inhabitants  of  such
  park district, and, may in its discretion, grant licenses and privileges
  for  any  use  of such park and park property which contributes thereto.
  The town board may fix a reasonable charge for the use of such  park  by
  all  persons other than inhabitants and taxpayers of such park district,
  and, in addition, the board may adopt general rules and regulations  for
  the government and protection of the park and all property therein, and,
  for  the  enforcement  thereof, provide that the violator of any rule or
  regulation relating to the park or property therein shall be guilty of a
  misdemeanor and shall, on conviction, in the county of Nassau  before  a
  judge  of  the  district  court,  and  elsewhere before a justice of the
  peace, be punished by a fine not exceeding fifty dollars, or, in default
  of payment of such fine, by imprisonment not exceeding thirty days.
    5. Public parking districts. After a  public  parking  district  shall
  have  been  established,  the  town  board  shall  proceed to acquire by
  purchase, condemnation or lease the property described in  the  petition
  or  in  the  final  order,  if  the  town  board proceeded under article
  twelve-A of this chapter for the establishment of  such  public  parking
  district, and, thereafter the board may purchase necessary equipment and
  otherwise  improve  such property for parking vehicles, as the board may
  determine.  The town board may sell,  convey,  lease  and  transfer  any
  property  acquired  for  public parking purposes at such an amount as it
  may determine but not less than the original cost thereof, and apply the
  proceeds of such sale, conveyance, lease or transfer to the purchase  of
  other  property  for  public  parking  and  improve such property in the
  manner provided herein. The town  board  may  employ  such  persons  and
  expend  such  amounts  of  money  as  may  be  necessary  for the proper
  maintenance of such public  parking  places.  The  town  board  may  fix
  reasonable  charges  for  the use of such public parking places, and for
  the purpose of collecting such charges may acquire, install and maintain
  parking meters. The board may adopt general rules  and  regulations  for
  the  government  of such public parking places, and, for the enforcement
  thereof, provide that the violator of any rule or regulation relating to
  the public parking place shall be guilty of a misdemeanor. Where parking
  meters are placed upon highways located outside of villages  but  within
  the  public  parking district at the expense of the town, the town board
  may transfer such parking meters to the parking district upon payment to
  the town of the present market value of such meters, in which event  the
  fees  from  such parking meters shall belong to the parking district and
  the cost of operation and maintenance thereafter be borne by such public

  parking district. The  rules  and  regulations  for  the  government  of
  parking  meters  owned by a public parking district which are located on
  highways within the  district  may  be  adopted  only  pursuant  to  the
  provisions of the vehicle and traffic law.
    6.  Lighting  districts.  After  a  lighting  district shall have been
  established, the town board may contract for a term  not  exceeding  ten
  years  for the illumination of the streets or highways in said district,
  or such portion thereof as  such  board  may  determine.  Whenever  said
  district  shall  have  been  established  and  the town board shall have
  determined to light only a portion of the streets and highways  in  said
  district  and shall have awarded a contract accordingly, the lighting of
  additional streets and highways in said district may be  contracted  for
  as said town board, in its discretion, may, from time to time, determine
  advisable.  If the town board shall deem it advisable or if the petition
  shall require the town board so to do,  said  town  board  may  purchase
  lighting  standards at the expense of said district and may enter into a
  contract for the installation and maintenance thereof and for  supplying
  electricity or gas therefor.
    Whenever  a  petition  requesting  the installation of street lighting
  equipment along a street or highway or portion thereof in  any  lighting
  district,  signed by the owners of real estate fronting or abutting upon
  either side of said street, highway or portion thereof to the extent  of
  at  least  one-half  of  the  entire  frontage  or  bounds on both sides
  thereof, and acknowledged or proved in the same manner as a deed  to  be
  recorded,  or  authenticated  in the manner provided by the election law
  for the authentication of nominating petitions, is filed with  the  town
  clerk, the town board shall adopt an order reciting in general terms the
  filing  of  such  petition  and its contents and specifying the time and
  place, when and where said board will meet to consider said petition and
  to hear all persons interested in the subject matter thereof. A copy  of
  such  order,  certified  by  the town clerk, shall be published at least
  once in the official paper, the first publication thereof to be not less
  than ten nor more than twenty days before the date set therein  for  the
  hearing,  and  shall  also  be  posted  on  the  sign-board  of the town
  maintained pursuant  to  subdivision  six  of  section  thirty  of  this
  chapter.  After  such  hearing and upon evidence given therein, the town
  board shall determine by resolution (a) whether the petition is  signed,
  and  acknowledged  or proved, or authenticated as required by law and is
  otherwise sufficient, and (b) whether it is in the  public  interest  to
  grant,  in  whole or in part, the relief sought. If the town board shall
  determine that the petition is not signed, or acknowledged or proved, or
  authenticated as required by law, or that it is otherwise  insufficient,
  or if it be determined that it is not in the public interest to grant in
  whole  or  in  part  the  relief  sought,  the town board shall deny the
  petition. If the town board  shall  determine  in  the  affirmative  the
  sufficiency  of  the  petition  and that it is in the public interest to
  grant in whole or in part the relief sought, the town board may adopt  a
  resolution  approving  the  petition and authorizing the installation of
  street lighting  equipment  along  the  streets,  highways  or  portions
  thereof  described  in  the petition, and in such case the town board is
  authorized to  purchase  and  to  have  installed  the  street  lighting
  standards  and  wiring.  The  cost  of  such improvement upon completion
  thereof, or at any time prior thereto, may be financed by  the  issuance
  of  obligations of the town, pursuant to the local finance law. The town
  board shall annually apportion and assess  upon  the  several  lots  and
  parcels  of  land  within  the  district  in proportion to the amount of
  benefit which the improvement shall confer upon the  same,  and  in  the
  manner  provided  in  section  two hundred two-a of the town law for the

  assessment of the cost of maintenance in a  sewer  district,  an  amount
  sufficient  to  pay the principal of and interest on said obligations as
  the same shall become due and payable. The cost of maintenance  of  such
  improvement shall be a charge upon the district.
    7.  Snow  removal  districts. After a snow removal district shall have
  been established, the town board may contract for a term  not  exceeding
  ten  years  for  the  removal  of  snow  from  all the sidewalks in said
  district or such portion thereof as the board  may  determine.  Whenever
  the  town  board  shall  have awarded a contract for the removal of snow
  from a portion of the sidewalks in any such district, the town board may
  contract for the removal of  snow  from  additional  sidewalks  in  said
  district  from time to time as the said town board in its discretion may
  determine  advisable.    Whenever  the  town  board  may  determine   it
  advantageous  so to do, it may employ a sufficient number of persons and
  provide the necessary equipment to remove snow from sidewalks within the
  district, at the expense of said snow removal district.
    8. Water supply districts. After a water supply  district  shall  have
  been  established,  the town board may contract for a term not exceeding
  forty years for the delivery by a water district, municipal corporation,
  water authority, or by  a  corporation  subject  to  the  provisions  of
  article  four  of  the  transportation  corporations law, of a supply of
  water for fire, sanitary or other public purposes, to such district, and
  for the furnishing, erection, maintenance, care and replacement of  fire
  hydrants in connection therewith.
    8-a.  Water  storage  and distribution districts. The town board shall
  have and exercise all of the powers with respect to a water storage  and
  distribution  district  which  are  provided in subdivision three in the
  case of water districts, in so far as the same are  consonant  with  the
  purposes of the water storage and distribution district, as described in
  section  one  hundred  ninety-a, provided, however, that the charges for
  water sold shall be sufficient to pay  all  estimated  annual  costs  of
  operation  and  maintenance and all annual installments of principal of,
  and interest on, obligations issued on behalf of the water  storage  and
  distribution  district.  In the event that such revenues in any year are
  insufficient, the excess of cost over revenues may be  assessed  against
  the real property of the district as hereinafter provided.
    9.  Refuse  and garbage districts. After a refuse and garbage district
  shall have been established in such town, the town board may,
    (a)  Provide  for  the  collection   and/or   resource   recovery   or
  disposition,  or  any combination thereof of garbage, ashes, rubbish and
  other waste matter in such district, and for any of  such  purposes  may
  construct,  operate  and  maintain refuse resource recovery, disposal or
  incinerator  plants,  and  establish,  operate  and  maintain   sanitary
  landfills,  acquire  the necessary lands therefor, and purchase, operate
  and maintain all necessary  appliances  appurtenant  thereto,  including
  such  vehicles  as  may  be  required  for  the  collection and resource
  recovery or disposition thereof; or the town board may contract for  the
  collection  and  resource  recovery  or  disposal of animal or vegetable
  refuse, ashes, garbage or any waste matter, and  for  that  purpose  may
  award one or more contracts for a period not exceeding ten years for the
  collection  and  twenty  years  for  the  resource  recovery or disposal
  thereof for all refuse and garbage districts in such  town  or  separate
  contracts for each district or part thereof. Whenever the town board may
  determine it advantageous so to do, it may employ a sufficient number of
  persons  and  provide  the  necessary equipment to collect such garbage,
  refuse and waste matter, at the  expense  of  said  refuse  and  garbage
  district.

    (b)  Upon a petition as provided for in section one hundred ninety-one
  of this article, provide for the prevention or reduction of waste matter
  consisting  of  carbon  components  of  energy  waste  from  residential
  properties  and  the  performance  of energy audits and the purchase and
  installation  of  energy  efficiency  improvements  on  such residential
  properties. The term "energy efficiency improvement", as  used  in  this
  subdivision,  shall  mean  a  material  improvement  made to an existing
  residential property that reduces energy consumption, including but  not
  limited  to caulking, weatherstripping, air sealing, insulation, heating
  and cooling systems upgrades, solar  thermal  systems  and  conservation
  measures,  in  a  cost-effective  manner  as  determined  by  the  town,
  provided, however, that "energy efficiency improvement" does not include
  a household appliance, such as a washing machine or  refrigerator,  that
  is  not  permanently fixed to real property. The term "energy audit", as
  used in this subdivision, shall mean a formal evaluation by a  qualified
  contractor,  who  shall  be  approved  by  the town board, of the energy
  consumption of a residential property for  the  purpose  of  identifying
  methods to improve energy efficiency and reduce energy waste.
    (c)  Establish from time to time, charges, fees or rates to be paid by
  users for refuse and garbage collection service and may provide for  the
  payment  of  said charges in advance. Such charges, fees or rates may be
  based upon the volume of refuse, garbage, ashes, rubbish and other waste
  matter collected, making a proper allowance for commercial or industrial
  establishments, the number of calls per month, the number of persons  or
  families  served  in  the district, or upon any other equitable basis as
  the town board may determine. The town board  may  also  establish  from
  time  to  time  charges,  fees or rates to be paid by those who have had
  energy audits performed and energy efficiency improvements installed  or
  implemented on residential properties. Such charges shall be a lien upon
  the real property for which or in connection with which the services are
  rendered.
    (d) Provide by ordinance, rule or regulation for the time within which
  rates,  charges or fees for the refuse and garbage collection service or
  for energy audits and energy efficiency improvements shall be paid,  and
  may  provide  a  penalty not exceeding ten per centum of the amount due,
  when such rates, charges or fees are in  arrears  for  thirty  days,  or
  longer.  The  town  clerk  shall  annually  file  with  the  town  board
  statements showing unpaid rates, charges or fees in such districts. Such
  statements shall contain a brief description of the property  for  which
  or  in  connection  with which the refuse and garbage collection service
  was provided, or on which the energy audits were  performed  and  energy
  efficiency  improvements  were  installed,  the  names of the persons or
  corporations liable to pay the same and the amount chargeable  to  each.
  The   supervisor   shall  transmit  such  statements  to  the  board  of
  supervisors which shall levy such sums against the property  liable  and
  shall state the amount of the tax in a separate column in the annual tax
  rolls  of such town under the name of "refuse and garbage charges." Such
  tax shall be paid to the supervisor of such town. All the provisions  of
  the  existing tax laws of the state of New York covering the enforcement
  and  collection  of  unpaid  town  taxes  or  assessments  for   special
  improvements  in  the  several  towns  of  the  state  of  New York, not
  inconsistent herewith,  or  for  energy  audits  and  energy  efficiency
  improvements  shall  apply  to the collection of such unpaid charges for
  the collection of refuse and garbage. All such rates, charges  and  fees
  shall be used for the payment of the cost of the management, maintenance
  and  operation  of  the  refuse  and  garbage collection service, or the
  enlargement or extension of the facilities thereof or the improvement of
  services therein, or for the cost of  the  management,  maintenance  and

  operation  of  performing  energy  audits  and purchasing and installing
  energy efficiency improvements.
    (e)  Adopt from time to time ordinances, rules and regulations for the
  collection of garbage, ashes, rubbish and  other  waste  matter  in  the
  refuse  and  garbage  districts in the town and the use of the equipment
  therein, and in addition to the remedies provided in section one hundred
  thirty-five of this chapter for  the  enforcement  thereof  or  for  the
  punishment of violators, the town board may enforce compliance with such
  rules,  ordinances  and  regulations  by  discontinuing  the  refuse and
  garbage collection service.
    10. Public dock districts. After a public  dock  district  shall  have
  been  established, the town board may contract for the construction of a
  public dock, either under an entire contract or in parts or sections  as
  the board may determine, and may acquire such real property as the board
  may  deem  necessary for the construction and maintenance of such public
  dock and its approaches but the cost thereof shall not exceed the amount
  stated in the petition  or  in  the  final  order,  if  the  town  board
  proceeded  under  article twelve-A of this chapter. The board shall also
  have authority to provide for the maintenance thereof and  to  establish
  rules for its use.
    10-a.  Beach  erosion control districts. After a beach erosion control
  district shall have been established,  the  town  board  may  take  such
  action as may be required to arrest erosion in such district and prevent
  or  alleviate  damage  resulting  therefrom  and  to  contract for or to
  construct such jetties, groins,  fills,  bulkheads  or  other  works  or
  improvements as may be necessary to carry out its purpose.
    10-b.  Sidewalk  districts.  After a sidewalk district shall have been
  established,  the  town  board  may  construct  or  contract   for   the
  construction  of sidewalks within the district as it may determine to be
  necessary or desirable. The board shall also have authority  to  provide
  for the maintenance thereof.
    10-c.  After  a  fallout shelter district shall have been established,
  the town board may acquire, construct, install and  maintain  a  fallout
  shelter  or  shelters  within  the  district  as  it may determine to be
  necessary or desirable for the protection,  safety  and  health  of  the
  persons  residing  within such district, and acquire, store and maintain
  appropriate materials and supplies therein, subject  to  the  applicable
  provisions of the New York state defense emergency act.
    10-d.   Harbor  improvement  districts.  After  a  harbor  improvement
  district has been established, the town board may take  such  action  as
  may  be  required  to  adopt  plans  and specifications and enter into a
  contract or contracts for harbor improvements within the district as  it
  may  determine  to  be necessary or desirable. The board shall also have
  authority to provide for the maintenance thereof.
    10-e. Aquatic plant growth control district. After an  aquatic  growth
  control  district  has  been  established,  the town board may take such
  action as may be required to adopt plans and  specifications  and  enter
  into  a  contract  or  contracts,  or  take  such other action as may be
  required, for the control of aquatic growth within the  district  as  it
  may deem to be necessary or desirable.
    10-f.  Ambulance  districts.  After  an  ambulance  district  has been
  established, including ambulance  districts  established  prior  to  the
  effective  date of this subdivision pursuant to this article and article
  twelve-A of this chapter or any other provision of law, the  town  board
  may:
    (a) provide an emergency medical service, a general ambulance service,
  or  a  combination  of  such  services  for  the  purpose  of  providing
  prehospital emergency medical treatment or transporting sick or  injured

  persons  found  within  the  boundaries  of  the district to a hospital,
  clinic, sanitorium, or other place for  treatment  of  such  illness  or
  injury, and to that end may:
    (i)  Acquire  by  gift or purchase one or more motor vehicles suitable
  for such purpose and supply and equip the same with such  materials  and
  facilities  as  it  may  consider  necessary  for  prehospital emergency
  treatment, and may operate, maintain, repair and replace  such  vehicles
  and such supplies and equipment;
    (ii)  Contract  with  one or more individuals, municipal corporations,
  associations, or  other  organizations  having  sufficient  trained  and
  experienced  personnel except an emergency rescue and first aid squad of
  a fire department or fire company which is subject to the provisions  of
  section  two  hundred nine-b of the general municipal law for operation,
  maintenance and repair of such emergency medical  service  or  ambulance
  vehicles and for the furnishing of prehospital emergency treatment;
    (iii)  Contract  with one or more individuals, municipal corporations,
  associations, or other organizations  except  an  emergency  rescue  and
  first aid squad of a fire department or fire company which is subject to
  the  provisions  of  section two hundred nine-b of the general municipal
  law to supply, staff and equip emergency medical  service  or  ambulance
  vehicles  suitable  for  such purposes and operate such vehicles for the
  furnishing of prehospital emergency treatment;
    (iv) Employ any combination of the methods authorized in subparagraphs
  (i), (ii) and (iii) of this paragraph;
    (b) formulate rules and  regulations  relating  to  the  use  of  such
  apparatus  and  equipment in the provision of emergency medical services
  or ambulance service, fix a schedule of fees or charges to  be  paid  by
  persons   requesting  the  use  of  such  facilities,  provide  for  the
  collection of such fees and charges, or formulate rules and  regulations
  for  the  collection thereof by the individuals, municipal corporations,
  associations, or other organizations furnishing service  under  contract
  as provided in subparagraph (ii) of paragraph (a) of this subdivision;
    (c)  purchase  or provide insurance indemnifying against liability for
  the negligent operation of such emergency medical service  or  ambulance
  service  and the negligent use of other equipment or supplies incidental
  to the  furnishing  of  such  emergency  medical  service  or  ambulance
  service;
    (d)  provide for the administration and coordination of such emergency
  medical service or  ambulance  service  including  but  not  limited  to
  operation  of  an  emergency  medical  communications system and medical
  control; and
    (e)  establish  by  local  law   a   district   board   of   ambulance
  commissioners,   and  delegate  ministerial  functions  related  to  the
  operation of the ambulance district to the commissioners.  The  district
  board  of  ambulance  commissioners shall act in an advisory capacity to
  the town board with regard to other functions related to  the  operation
  of the district.
    The  town board may appoint members to the district board of ambulance
  commissioners or may provide that the commissioners be elected  pursuant
  to  the  procedures in article thirteen of this chapter for the election
  of improvement district commissioners. If appointed by the  town  board,
  the town board shall appoint the members to terms so fixed that at least
  one  will  expire at the end of each calendar year. No term shall exceed
  three years.
    11. Contracts. All contracts authorized  by  the  provisions  of  this
  article shall be executed by the signatures of a majority of the members
  of  the  town board. Every contract on behalf of an improvement district
  shall specify the particular district on behalf of which the town  board

  shall  be  acting.  No  contract shall be awarded for the performance or
  supplying of services in a district  if  the  total  annual  expense  of
  providing  such services shall exceed the maximum amount, if any, stated
  in  the  petition for the establishment or extension of the district, or
  in the final order, if  the  town  board  is  proceeding  under  article
  twelve-A  of  this  chapter,  unless such maximum amount shall have been
  increased pursuant to section two hundred two-d of this chapter.
    12. Sale or lease of property. (a) Except  as  otherwise  provided  in
  subdivision  eight  of section two hundred fifteen of this chapter, real
  or personal property owned by, but not required for the purposes of, any
  improvement district may be sold or leased by the town board,  provided,
  however,  that  if  the property sold or leased has a value in excess of
  one thousand dollars, a public hearing shall be held as herein provided.
    Notice of such hearing  shall  be  published  at  least  once  in  the
  official  newspaper  of  the town not less than ten nor more than twenty
  days prior to the day  specified  for  the  hearing.  The  notice  shall
  specify  the  time  when  and place where such hearing will be held, and
  shall describe the property proposed  to  be  sold  or  leased  and  the
  proposed terms of the sale or lease. The receipts from the sale or lease
  of  such  property  shall  be  paid  to  the  supervisor of the town and
  credited to the district and may be expended for any purpose which would
  properly be charged against the entire district.
    (b) Notwithstanding any other provision  of  this  chapter,  the  town
  board  or  the  commissioners  of  a  district  with the approval of the
  majority of the town board may sell all or any part of the property  and
  facilities  of an improvement district to a county, a city, a village, a
  town, a public authority, a town on behalf of an improvement district, a
  county on behalf of a county district, or a  joint  water  works  system
  established  pursuant  to  article  five-B of the general municipal law,
  provided, however, that such sale shall have been approved by a majority
  vote of the qualified electors of  the  district  voting  thereon.  Such
  referendum shall be held in the manner prescribed in article six of this
  chapter  and  eligibility  to  vote shall be determined as prescribed in
  section eighty-four of this chapter in the case  of  districts.  In  the
  event  that  all  or  any  part  of  the  property  and facilities of an
  improvement district is purchased by a county,  a  city,  a  village,  a
  town,  a town on behalf of an improvement district or a county on behalf
  of a county district, the town board may by agreement with the purchaser
  provide that payment of the purchase price, in whole or in  part,  shall
  be made by having the principal of and interest on obligations issued to
  finance  the cost of the property and facilities so sold, assumed by the
  purchaser. The town board or the commissioners of a  district  with  the
  approval  of  the majority of the town board may lease for a term not to
  exceed forty years all or any part of the property and facilities of  an
  improvement  district  to  a county, a city, a village, a town, a public
  authority, a town on behalf of an improvement district or  a  county  on
  behalf  of  a county district, or a joint water works system established
  pursuant to article five-B  of  the  general  municipal  law,  provided,
  however,  that  such  lease  shall be subject to a permissive referendum
  held in the manner prescribed in article seven of  this  chapter  except
  that  in  the  case  of  districts  the  petition  required  by  section
  ninety-one  of  said  article  shall  be  sufficient  if   signed,   and
  acknowledged  or  proved in the same manner as a deed to be recorded, or
  authenticated in the  manner  provided  by  the  election  law  for  the
  authentication  of  nominating  petitions, by the owners of taxable real
  property situate in the district, as shown  upon  the  latest  completed
  assessment-roll  of the town in which the district is located, in number
  equal to at least five per cent of the total number of such  owners,  or

  by one hundred of such owners, whichever is the lesser. For the purposes
  of  this  section, a corporate owner of such taxable real property shall
  be considered one owner for the purposes  of  a  petition  requesting  a
  referendum and shall be entitled to one vote to be cast by an officer or
  agent  of  the corporation or other duly authorized person designated by
  appropriate resolution of such corporation.  The  proposition  submitted
  must  be approved by the affirmative vote of a majority of the owners of
  taxable real property situate in the district as shown upon  the  latest
  completed  assessment-roll  of the town, voting on such proposition. The
  provisions of this paragraph (b) as to leasing of facilities shall apply
  to joint water districts existing by  virtue  of  and  governed  by  the
  provisions  of  section  three  hundred forty-one, subdivision twelve of
  this chapter.
    (c) The proceeds of the sale of a part of the property and  facilities
  of  a  district  or  of  the  lease of all or a part of the property and
  facilities  of  a  district  shall  be  deposited  in  a  reserve   fund
  established  for  the purpose of retiring outstanding obligations issued
  on behalf of the district to  finance  the  cost  of  the  property  and
  facilities  sold  or leased and shall be expended only for such purpose,
  except as provided  below.  If  the  proceeds  exceed  the  sum  of  all
  installments of principal of and interest on such indebtedness due to or
  become  due,  or the payment of principal of and interest on obligations
  is assumed as provided in paragraph (b) above,  or  if,  when  all  such
  outstanding  obligations  shall  have  been  retired,  any moneys remain
  unexpended in the reserve fund, such excess moneys may be used  for  any
  purpose properly chargeable against the entire district.
    (d)  If  it is proposed that all of the property and facilities of the
  district be sold, the proposition submitted to referendum shall  provide
  as  a  part thereof, for dissolution of the district as well as for sale
  of such property  and  facilities.  If  the  proposition  for  sale  and
  dissolution  is approved, the moneys received from such sale must be set
  aside in a reserve fund and used to amortize outstanding obligations, as
  provided in paragraph (c) of this section. Any excess over and above the
  amount necessary to be set aside in a reserve fund and  used  to  retire
  indebtedness,  as  aforesaid,  together  with  any  other  moneys of the
  district, shall be disposed of to the credit of real property within the
  district by any equitable method described in the proposition  submitted
  to referendum.
    (e) If no provision for distribution of excess proceeds is made in the
  proposition,  then  such  proceeds  shall be apportioned on the basis of
  assessed valuation among the several parcels of  land  situated  in  the
  district,  as shown on the last completed assessment roll of the town or
  county, as the case may be. The amounts so apportioned shall be credited
  to each such parcel of real property in reduction of the county and town
  taxes on so many successive tax rolls as may  be  necessary  to  exhaust
  such  amounts.  If  there  be any real property in the district which is
  wholly exempt from general taxation but which, while exempt from general
  taxation paid as an assessment for benefit a proportionate share of  the
  cost  of  the  improvement, the amount apportioned to such real property
  shall be refunded to the owner or owners thereof as shown  on  the  last
  completed assessment roll at the time of distribution.
    13. Change of name. The town board may adopt a resolution changing the
  name  of  an improvement district. Within ten days after the adoption of
  such resolution a certified copy thereof shall be filed in the office of
  the town clerk, in the office of the clerk of the county  in  which  the
  town  is  located and in the office of the state department of audit and
  control at Albany, New York.