Section 208-A. Acquisition of land for proposed district

Upon the adoption
  of a resolution, subject to a permissive referendum, the town board  may
  acquire in the name of the town any lands or rights therein for use by a
  future  district  or  districts,  of  one  or  more types, or extensions
  thereof in such town.
    Any acquisition of such lands or rights therein as  herein  authorized
  shall  be  for  the  purposes  of  one  or more improvement districts or
  extensions thereof proposed to be established in such  town,  and  after
  the  establishment  thereof  such  lands  shall  be  utilized  for  such
  purposes; provided, however, that in the event such district,  districts
  or extensions thereof are not created or the property becomes unsuitable
  or  undesirable for such district purposes, the property may be used for
  other town purposes, if practicable so to do, and if not,  the  property
  may  be  sold  and  disposed  of  in the same manner as town property no
  longer needed for town purposes.
    2. The expense of any improvement 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
  improvement  authorized  pursuant  to this section. Any such improvement
  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. The town board may authorize the use  of  any  property  or  rights
  therein  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 property or right
  therein 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  the  cost  of  such  improvement  and  shall be assessed, levied and
  collected in the same manner as other charges against such  district  or
  extension.