§ 209-e. Establishment or extension of districts. 1. After the hearing
held upon notice as hereinbefore provided and upon the evidence given
thereat, the town board shall determine by resolution:

(a) whether the notice of hearing was published and posted as required
by law, and is otherwise sufficient;

(b) whether all the property and property owners within the proposed
district or extension are benefited thereby;

(c) whether all the property and property owners benefited are
included within the limits of the proposed district or extension;

(d) whether the establishment or extension of such district is in the
public interest.

2. (a) If the town board shall determine that the notice of hearing
was not published and posted as required by law or that it is otherwise
insufficient, or if it is determined that it is not in the public
interest to accomplish the establishment or extension of the district as
proposed, the town board shall adopt a resolution stating the reasons
for its determination not to establish or extend the district and enter
the same in the minutes of its proceedings.

(b) If the town board shall determine that the notice of public
hearing was published and posted as required by law and is otherwise
sufficient, and that it is in the public interest to establish or extend
such district, either in whole or in part, but shall find that any part
or portion of the property or property owners within the proposed
district or extension are not benefited thereby or that certain property
or property owners benefited thereby have not been included therein, the
town board shall specify the necessary changes of the boundaries of the
proposed district or extension to be made in order that all of the
property and property owners and only such property and property owners
as are benefited shall be included within such proposed district or
extension, and the board shall call a further hearing at a definite
place and time not less than fifteen nor more than twenty-five days
after such determination. Notice of such further hearing shall be
published and posted in the manner provided in section two hundred
nine-d hereof except that such notice shall also specify the manner in
which it is proposed to alter the boundaries of the proposed district or
extension. Such further hearing shall be conducted in the same manner as
the original hearing.

3. If and when the town board shall determine in the affirmative all
of the questions set forth in subdivision one of this section, the board
may adopt a resolution approving the establishment or extension of the
district as the boundaries shall be finally determined and the
construction of the improvement or providing of the service therein,
which resolution shall be subject to a permissive referendum in the
manner provided in article seven of this chapter, except as hereinafter
provided. The proposition submitted must be approved by the affirmative
vote of a majority of the owners of taxable real property situate in the
proposed district or proposed extended district as shown upon the latest
completed assessment-roll of the town, voting on such proposition. A
petition requesting a referendum shall be sufficient if signed, and
acknowledged or proved in the same manner as a deed to be recorded, or
authenticated in the manner prescribed by the election law for the
authentication of nominating petitions, by the owners of taxable real
property situate in the proposed district or proposed extended district,
as shown upon the latest completed assessment-roll of said town, in
number equal to at least five per cent of the total number of such
owners, or by one hundred of such owners, whichever is the lesser. For
the purposes of this section, a corporate owner of such taxable real
property shall be considered one owner for the purposes of a petition
requesting a referendum and shall be entitled to one vote to be cast by
an officer or agent of the corporation or other duly authorized person
designated by appropriate resolution of such corporation. The town clerk
shall cause to be prepared and have available for distribution proper
forms for the petition and shall distribute a supply to any person
requesting same.

4. (a) If after the expiration of the time for filing a petition
requesting that the matter be submitted to a referendum of the property
owners of the proposed district or proposed extended district, no such
petition has been filed with the town clerk, he shall file a certificate
stating such fact in the office of the county clerk and, where the
permission of the state comptroller is required for the establishment or
extension of a district and the construction of an improvement or the
providing of a service therein, in the office of the department of audit
and control at Albany, New York.

(b) If such a petition was filed and after the referendum held
pursuant to this section, the town clerk shall prepare and file a
certificate stating that a petition was filed and a referendum was held
pursuant to the provisions of this section and certifying the result of
the vote on the proposition submitted at such referendum in the office
of the county clerk and, where the permission of the state comptroller
is required for the establishment or extension of a district and the
construction of an improvement or the providing of a service therein, in
the office of the department of audit and control at Albany, New York.