§ 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.