N.Y. VIL Law § 17-1702

§ 17-1702 Effect of alteration of town boundaries. 1. The boundaries\nof a village incorporated or which has annexed territory to embrace the\nentire territory of a town, shall be deemed to embrace the entire\nterritory of such town as such territory may thereafter be extended,\ndiminished or altered pursuant to law. Whenever the territory of any\nother village to which this article applies is extended, diminished or\naltered pursuant to law, other than by consolidation, then the territory\nof the town which is coterminous with such village shall be deemed to be\ncorrespondingly extended, diminished or altered.\n 2. The real property excluded by law from the territory of a town\nshall not be subject to further assessment or taxation for either\ngeneral or local purposes by a village embracing the entire territory of\nsuch town, but taxes for the purposes of such village and local\nassessments may be levied and collected against the real property\nannexed by law to the territory of such town in the same manner and with\nthe same force and effect as taxes and local assessments are levied and\ncollected against other real property within the village. Taxes or local\nassessments, if any, theretofore assessed against real property excluded\nfrom such town shall be levied and collected in the same manner and with\nthe same force and effect as prior to such exclusion.\n 3. The extension, diminution or alteration of the boundaries or\nterritory of a town wholly embraced within the boundaries of a village\nshall in no way affect or impair the boundaries or territory of a school\ndistrict nor shall the assessment, levy or collection of taxes for\nschool district purposes be affected or impaired thereby.\n 4. Such extension, diminution or alteration of the boundaries or\nterritory of a town shall in no way affect or impair the jurisdiction of\nany court with respect to pending actions or proceedings, nor with\nrespect to the prosecution of crimes committed prior thereto, and all\ncourts shall have and retain jurisdiction of such actions, proceedings\nand prosecutions as though such extension, diminution or alteration had\nnot been made.\n