New York General Municipal Code § 72-B

Acquisition of lands and erection of memorial buildings
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§ 72-b. Acquisition of lands and erection of memorial buildings.  The\ngoverning board of a town or village may acquire lands and erect a\nmemorial building, or lands with buildings thereon and remodel such\nbuildings as a memorial building or remove such buildings and erect a\nmemorial building, in commemoration of the services of the members of\nthe armed forces of the United States of the world war or any veteran\nassociation of any of the wars of the United States, at a total cost not\nto exceed one per centum of the assessed valuation of any such town or\nvillage. If such expenditure is to be paid from taxes levied for the\nfiscal year in which such expenditure is to be made, such expenditure\nshall be made only upon the adoption of a proposition therefor by a\nmajority vote of the electors of any such town or village qualified to\nvote upon the submission of propositions. Such proposition may be\nsubmitted by the governing board and shall be submitted in the same\nmanner as other town or village propositions are submitted. Two or more\nadjoining towns may, as herein provided, jointly acquire lands and erect\na memorial building in the manner and for the purposes herein specified.\nA town and a village wholly within such town may, as herein provided,\njointly acquire lands and erect a memorial building in the manner and\nfor the purposes herein specified. Taxes levied for the town's share of\nthe cost of such acquisition and erection shall be a charge upon the\ntaxable property of that part of the town outside of such village, and\nshall be assessed, levied and collected therefrom.\n

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