N.Y. VIL Law § 14-1416

§ 14-1416 Apportionment of local assessment. If the whole or any part\nof the expense of constructing a sewerage system is to be assessed upon\nthe lands benefited, the board of sewer commissioners shall prepare and\nfile in the office of the village clerk a map and plan of the proposed\narea of local assessment. Such expense shall thereupon be apportioned\nupon the lands within such area in proportion as nearly as may be to the\nbenefit which each lot or parcel will derive therefrom, and the ratio of\nsuch benefit shall be established. After making such apportionment the\nboard shall serve upon each land owner a notice thereof and of the\nfiling of such map and plan, and that at a specified time and place a\nhearing will be had to consider and review the same. The board shall\nmeet at the time and place specified and hear objections to such\napportionment. It may modify and correct the same, or exclude land from\nthe area of local assessment. The board of sewer commissioners, upon the\ncompletion of such apportionment, shall file the same in the office of\nthe village clerk. The apportionment shall be deemed final and\nconclusive, unless an appeal be taken therefrom within fifteen days\nafter the filing thereof.\n