§ 200-a. Construction and repair of sidewalks pursuant to order of\ntown board. Whenever the town board shall have adopted an ordinance,\nrule or regulation pursuant to the provisions of article nine of this\nchapter, describing how sidewalks shall be built in such town, the town\nboard may adopt orders from time to time, directing the owners of the\nrespective lots and parcels of land abutting on any street, or, in towns\nof the first class, with the consent of the county superintendent of\nhighways or the state commissioner of transportation, as the case may\nbe, abutting on a county or state highway within the town, along which\nit is desired that sidewalks be built, relaid or repaired, to construct\nthe same to conform with such ordinance, rule or regulation, and specify\nthe time wi
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§ 200-a. Construction and repair of sidewalks pursuant to order of\ntown board. Whenever the town board shall have adopted an ordinance,\nrule or regulation pursuant to the provisions of article nine of this\nchapter, describing how sidewalks shall be built in such town, the town\nboard may adopt orders from time to time, directing the owners of the\nrespective lots and parcels of land abutting on any street, or, in towns\nof the first class, with the consent of the county superintendent of\nhighways or the state commissioner of transportation, as the case may\nbe, abutting on a county or state highway within the town, along which\nit is desired that sidewalks be built, relaid or repaired, to construct\nthe same to conform with such ordinance, rule or regulation, and specify\nthe time within which the same shall be done. The town clerk shall give\nnotice thereof by certified mail addressed to each such owner at his\naddress as it appears upon the assessment roll of such town or, in the\nalternative, by publication of a notice thereof in the official paper at\nleast twice, the first publication of which shall be at least fifteen\ndays before the time specified for the completion of the work. If,\nwithin the time prescribed in the order and notice, the sidewalks\nrequired to be built, relaid or repaired shall not have been so built,\nrelaid or repaired, then the board may cause the same to be done and\naudit and pay the expense of doing the same and assess the expense\nthereof against the property benefited as a whole, or any five or less\nannual installments, in the same manner as street improvements\nconstructed pursuant to section two hundred of this chapter.\n If such expense be assessed in installments, there shall be assessed\nas part of each installment, except the first, as interest, an amount\nnot exceeding six per cent of such installment such rate to be fixed by\nthe town board in the order providing for the assessment. The provisions\nof law applicable to the sale of tax liens shall apply to any unpaid\nassessed installment with the interest thereon in the same manner as\nthough such installment and interest had been assessed as an assessment\npayable as a whole. Unassessed installments shall be prepayable at any\ntime with interest computed thereon at the aforesaid rate from the date\nof assessment of the first installment to the date of payment of the\nparticular installment.\n If such expense be assessed as a whole and the town board resolution\nassessing such expense against a particular piece of property shall so\nprovide, the assessment against such property may be paid in five or\nless annual installments on the dates fixed by such resolution with\ninterest, not exceeding six per cent of each such installment, fixed by\nsuch resolution.\n The town board may adopt a local law apportioning the expense of\nbuilding, relaying or repairing any sidewalk within such town between\nthe town and owners of the respective lots and parcels of land abutting\nany street or county or state highway within the town along which it is\ndesired that sidewalks be built, relaid or repaired.\n