200-A - Construction and repair of sidewalks pursuant to order of town board.

§  200-a.  Construction  and  repair of sidewalks pursuant to order of  town board. Whenever the town board shall  have  adopted  an  ordinance,  rule  or  regulation  pursuant to the provisions of article nine of this  chapter, describing how sidewalks shall be built in such town, the  town  board  may  adopt  orders from time to time, directing the owners of the  respective lots and parcels of land abutting on any street, or, in towns  of the first class, with the consent of  the  county  superintendent  of  highways  or  the  state commissioner of transportation, as the case may  be, abutting on a county or state highway within the town,  along  which  it  is desired that sidewalks be built, relaid or repaired, to construct  the same to conform with such ordinance, rule or regulation, and specify  the time within which the same shall be done.  The town clerk shall give  notice thereof by certified mail addressed to each  such  owner  at  his  address  as  it appears upon the assessment roll of such town or, in the  alternative, by publication of a notice thereof in the official paper at  least twice, the first publication of which shall be  at  least  fifteen  days  before  the  time  specified  for  the completion of the work. If,  within the time prescribed  in  the  order  and  notice,  the  sidewalks  required  to  be built, relaid or repaired shall not have been so built,  relaid or repaired, then the board may cause the same  to  be  done  and  audit  and  pay  the  expense  of  doing the same and assess the expense  thereof against the property benefited as a whole, or any five  or  less  annual   installments,   in  the  same  manner  as  street  improvements  constructed pursuant to section two hundred of this chapter.    If such expense be assessed in installments, there shall  be  assessed  as  part  of  each installment, except the first, as interest, an amount  not exceeding six per cent of such installment such rate to be fixed  by  the town board in the order providing for the assessment. The provisions  of  law  applicable  to  the sale of tax liens shall apply to any unpaid  assessed installment with the interest thereon in  the  same  manner  as  though  such installment and interest had been assessed as an assessment  payable as a whole. Unassessed installments shall be prepayable  at  any  time  with interest computed thereon at the aforesaid rate from the date  of assessment of the first installment to the date  of  payment  of  the  particular installment.    If  such  expense be assessed as a whole and the town board resolution  assessing such expense against a particular piece of property  shall  so  provide,  the  assessment  against  such property may be paid in five or  less annual installments on the dates  fixed  by  such  resolution  with  interest,  not exceeding six per cent of each such installment, fixed by  such resolution.    The town board may adopt a  local  law  apportioning  the  expense  of  building,  relaying  or  repairing any sidewalk within such town between  the town and owners of the respective lots and parcels of land  abutting  any  street or county or state highway within the town along which it is  desired that sidewalks be built, relaid or repaired.