N.Y. HAY Law § 157

§ 157. Assessment of cost against owners and occupants. The town\nsuperintendent shall assess the cost of,\n 1. Removing obstructions and moving and resetting poles and wires,\npursuant to section three hundred and nineteen.\n 2. Such town superintendent shall serve personally or by mail upon\nsuch owner, occupant or company, a written notice, stating that at a\ntime and place specified therein, he will assess such cost against the\nowner, occupant or company neglecting to perform such duty. Such notice\nshall be served at least eight days previous to the time specified\ntherein. If directed against a company, it may be served upon it at its\nprincipal place of business, or upon an agent of the company within the\ntown. At the time and place so specified, he shall hear the parties\ninterested, and shall thereupon complete the assessment, stating\ntherein, the name of each owner, occupant or company, and the amount\nassessed against him or it, and shall return such assessment to the town\nclerk who shall present the same to the town board of his town. Such\ntown board shall certify such assessment to the board of supervisors who\nshall cause the amount stated therein to be levied against such owner,\noccupant or company and any uncollected tax shall be a lien upon the\nland affected. The amount so levied shall be collected in the same\nmanner as other taxes levied by such board, and shall be paid to the\nsupervisor of the town, to be applied in reimbursing the fund from which\nsuch cost was defrayed.\n