New York VIL Code § 6-620

Sidewalks, payment for construction
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§ 6-620 Sidewalks, payment for construction. Whenever the owner or\noccupant of lands adjoining a street constructs along such street a\nsidewalk of stone, cement, brick or other similar materials to be\napproved by the board of trustees, and the board consents to bear a\nportion of the expense of construction thereof, the board of trustees\nmay pay to such owner or occupant a sum to be fixed by the board of\ntrustees not exceeding one-half of the actual and necessary expense of\nconstructing such sidewalk. Before the board of trustees shall so\nconsent to bear a portion of the expense of construction of any such\nsidewalk, it shall fix the proportionate amount that shall be paid by\nthe village for all walks of the same kind which may thereafter, with\nsuch consent, be constructed therein; and such proportionate amount may\nbe changed from time to time thereafter by the board of trustees, but at\nno time within one year from the date of the last fixing or changing\nthereof.\n

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