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N.Y. TWN Law § 237

This is the official text of N.Y. TWN Law § 237, part of New York’s TWN Law — part of the compiled statutory law of New York, published by the state as "TWN Law." Browse the sections below, each linked to its official government source.

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Preparation of assessment-roll for certain improvements

Official statutory text

§ 237. Preparation of assessment-roll for certain improvements. It\nshall thereupon be the duty of the assessors, or the town board, if the\ntown board shall so elect, to prepare an assessment-roll which shall\ncontain a description of each lot or parcel of land so that the same may\nbe ascertained and identified; the names of the reputed owners thereof;\nthe amount of benefit of said improvement which each such lot or parcel\nof land shall have received, and the amount assessed against each lot or\nparcel. In case of assessments for general or trunk sewers, drains and\ntrunk water mains, all property within the sewer, drainage or water\ndistricts shall be included in the assessment. In other cases the town\nboard shall define the territory to be included by the assessors in the\nassessment-roll. The town board may at its election prepare any\nassessment-roll in the first instance without at any time submitting the\nsame to the assessors.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.