§ 190. Establishment or extension of improvement districts. Upon a
petition as hereinafter provided, the town board of any town may
establish or extend in said town a sewer, drainage, water, water quality
treatment, park, public parking, lighting, snow removal, water supply,
sidewalk, a fallout shelter district or refuse and garbage district,
aquatic growth control district, ambulance district, watershed
protection improvement district, and in any town bordering upon or
containing within its boundaries any navigable waters of this state, a
harbor improvement district, a public dock district, or beach erosion
control district, and provide improvements or services, or both, in any
such district, wholly at the expense of the district; but no water
supply district shall be established or extended to include lands
situate within the boundaries of a water district. No such district
shall be established or extended in a city or in an incorporated village
provided, however, that such a district may be established or extended
wholly or partly within an incorporated village on consent of the
village expressed in a local law, ordinance or resolution, subject to a
referendum on petition under section twenty-four of the municipal home
rule law or a permissive referendum under article nine of the village
law, as the case may be, and except, in the case of a water quality
treatment district, on consent of a village expressed in a local law or
by resolution of the board of trustees and not subject to any
referendum.