N.Y. TWN Law § 208-A

§ 208-a. Acquisition of land for proposed district. Upon the adoption\nof a resolution, subject to a permissive referendum, the town board may\nacquire in the name of the town any lands or rights therein for use by a\nfuture district or districts, of one or more types, or extensions\nthereof in such town.\n Any acquisition of such lands or rights therein as herein authorized\nshall be for the purposes of one or more improvement districts or\nextensions thereof proposed to be established in such town, and after\nthe establishment thereof such lands shall be utilized for such\npurposes; provided, however, that in the event such district, districts\nor extensions thereof are not created or the property becomes unsuitable\nor undesirable for such district purposes, the property may be used for\nother town purposes, if practicable so to do, and if not, the property\nmay be sold and disposed of in the same manner as town property no\nlonger needed for town purposes.\n 2. The expense of any improvement authorized pursuant to this section\nshall be a town charge and shall be assessed, levied and collected in\nthe same manner and at the same time as other town charges; provided,\nhowever, that nothing herein contained shall be construed to prevent the\nfinancing in whole or in part, pursuant to the local finance law, of any\nimprovement authorized pursuant to this section. Any such improvement\nshall be deemed to be a district or special improvement authorized by\narticle twelve or twelve-A of this chapter within the meaning of\nparagraph b of section 35.00 of the local finance law.\n 3. The town board may authorize the use of any property or rights\ntherein acquired pursuant to this section by any district, districts or\nextensions thereof, thereafter established in such town, in the manner\nprovided in section two hundred eight of this chapter, provided the\nexpense of such acquisition or the proportionate share of the expense as\nshall be allocated to a district or extension thereof by the town board,\ntogether with the expense of the construction of the original\nimprovement for such district or extension, shall not exceed the maximum\namount authorized to be expended in such district or extension.\nWhenever the town board shall authorize the use of any property or right\ntherein acquired pursuant to this section by any district, districts or\nextension thereof, the same shall be deemed to be a part of the\nimprovement authorized by such district or extension thereof and the\nentire cost of such acquisition and the maintenance thereof as\napportioned to such district or extension, shall be deemed to be a part\nof the cost of such improvement and shall be assessed, levied and\ncollected in the same manner as other charges against such district or\nextension.\n