N.Y. TWN Law § 191

§ 191. Petition. Except as otherwise provided in the case of a water\nstorage and distribution district, water quality treatment district or\nsewage disposal district, a petition for the establishment or the\nextension of an improvement district shall be signed by the owners of\ntaxable real property situate in the proposed district or extension\nthereof, owning in the aggregate at least one-half of the assessed\nvaluation of all the taxable real property of the proposed district or\nextension thereof, as shown upon the latest completed assessment-roll of\nsaid town; provided, however, that if there be any resident owners, the\npetition shall include the signatures of resident owners owning taxable\nreal property aggregating at least one-half of the assessed valuation of\nall the taxable real property of the proposed district or extension\nowned by resident owners, according to the latest completed\nassessment-roll. If a portion only of a parcel of such real estate\nappearing upon the assessment-roll is situate within the proposed\ndistrict or extension thereof, then the town board may determine the\nrelative value of the part thereof within the proposed district or\nextension thereof, based upon the valuation of the entire parcel as the\nsame appears upon the assessment-roll. Such petition shall describe the\nboundaries of the proposed district or extension in a manner sufficient\nto identify the lands included therein as in a deed of conveyance, and\nshall be signed by the petitioners, and acknowledged or proved in the\nsame manner as a deed to be recorded, or authenticated in the manner\nprovided by the election law for the authentication of nominating\npetitions. If such petition shall request the construction or\nacquisition of an improvement, it shall state the maximum amount\nproposed to be expended therefor. If the petition shall not request the\nconstruction or acquisition of an improvement but shall propose the\nperformance or supplying of certain services, it may state the maximum\namount to be expended annually for such services. In addition, a\npetition for the establishment or extension of a park or public parking\ndistrict shall describe the property proposed to be acquired for the\npurposes thereof.\n