§ 209-e. Establishment or extension of districts. 1. After the hearing\nheld upon notice as hereinbefore provided and upon the evidence given\nthereat, the town board shall determine by resolution:\n (a) whether the notice of hearing was published and posted as required\nby law, and is otherwise sufficient;\n (b) whether all the property and property owners within the proposed\ndistrict or extension are benefited thereby;\n (c) whether all the property and property owners benefited are\nincluded within the limits of the proposed district or extension;\n (d) whether the establishment or extension of such district is in the\npublic interest.\n 2. (a) If the town board shall determine that the notice of hearing\nwas not published and posted as required by law or that it is otherwise\ninsufficient, or if it is determined that it is not in the public\ninterest to accomplish the establishment or extension of the district as\nproposed, the town board shall adopt a resolution stating the reasons\nfor its determination not to establish or extend the district and enter\nthe same in the minutes of its proceedings.\n (b) If the town board shall determine that the notice of public\nhearing was published and posted as required by law and is otherwise\nsufficient, and that it is in the public interest to establish or extend\nsuch district, either in whole or in part, but shall find that any part\nor portion of the property or property owners within the proposed\ndistrict or extension are not benefited thereby or that certain property\nor property owners benefited thereby have not been included therein, the\ntown board shall specify the necessary changes of the boundaries of the\nproposed district or extension to be made in order that all of the\nproperty and property owners and only such property and property owners\nas are benefited shall be included within such proposed district or\nextension, and the board shall call a further hearing at a definite\nplace and time not less than fifteen nor more than twenty-five days\nafter such determination. Notice of such further hearing shall be\npublished and posted in the manner provided in section two hundred\nnine-d hereof except that such notice shall also specify the manner in\nwhich it is proposed to alter the boundaries of the proposed district or\nextension. Such further hearing shall be conducted in the same manner as\nthe original hearing.\n 3. If and when the town board shall determine in the affirmative all\nof the questions set forth in subdivision one of this section, the board\nmay adopt a resolution approving the establishment or extension of the\ndistrict as the boundaries shall be finally determined and the\nconstruction of the improvement or providing of the service therein,\nwhich resolution shall be subject to a permissive referendum in the\nmanner provided in article seven of this chapter, except as hereinafter\nprovided. The proposition submitted must be approved by the affirmative\nvote of a majority of the owners of taxable real property situate in the\nproposed district or proposed extended district as shown upon the latest\ncompleted assessment-roll of the town, voting on such proposition. A\npetition requesting a referendum shall be sufficient if signed, and\nacknowledged or proved in the same manner as a deed to be recorded, or\nauthenticated in the manner prescribed by the election law for the\nauthentication of nominating petitions, by the owners of taxable real\nproperty situate in the proposed district or proposed extended district,\nas shown upon the latest completed assessment-roll of said town, in\nnumber equal to at least five per cent of the total number of such\nowners, or by one hundred of such owners, whichever is the lesser. For\nthe purposes of this section, a corporate owner of such taxable real\nproperty shall be considered one owner for the purposes of a petition\nrequesting a referendum and shall be entitled to one vote to be cast by\nan officer or
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