N.Y. TWN Law § 76

§ 76. Apportionment of debts on division of towns. Debts owed by a\ntown so divided or altered shall be apportioned in the same manner as\nthe personal property of a town, and each town shall be charged with its\nshare of the debts, according to the apportionment, and the amount of\nthe unpaid taxes levied and assessed upon the taxable property of the\ntown, divided or altered, before the division or alteration thereof,\nshall be apportioned between the several towns interested therein,\naccording to the amount of taxable property in each town as the same\nexisted before such division or alteration, to be ascertained by the\nlast assessment-roll of the town. In making such division, there shall\nbe set off to each town interested the unpaid taxes assessed and levied\nupon the real property within its borders and such as were assessed and\nlevied upon personal property against persons or corporations who\nresided within its borders at the time of the assessment; and each town,\nto which the same are apportioned, shall have the same power, right and\nmethods of collecting the same by warrant, action, sale or otherwise, as\nthe town so divided or altered had, or would have had if such town had\nnot been so divided or altered. Any such town having apportioned to it\nmore than its proportion of unpaid taxes, according to the aforesaid\ntaxable property, to be ascertained by the last assessment-roll of such\ntown, shall pay to the other town or towns interested, such sum or sums\nas shall be necessary to make such apportionment correspond with the\nsaid taxable property, as ascertained by the said last assessment-roll\nof said town, before the said division or alteration.\n