New York VIL Code § 14-1410

Construction of sewerage system at joint expense of village and of property benefited
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§ 14-1410 Construction of sewerage system at joint expense of village\nand of property benefited. The board of trustees of any village may, by\nresolution adopted at a regular meeting, determine upon the construction\nof the whole or any part of the sewerage system at the joint expense of\nthe village and of the property benefited. The resolution shall describe\nthe portion of the system as a general village charge or as a local\nassessment on property benefited or proposed to be so constructed, shall\ncontain a statement of the estimated maximum cost thereof, and also, if\napplicable, of the proportion of the expense to be assessed upon the\nvillage at large, and the aggregate proportion to be assessed upon the\nproperty benefited.  If the resolution be adopted, such aggregate\nproportion shall be equitably adjusted with reference to the benefits to\nbe derived therefrom.\n

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