§ 236. Completion of improvements. Upon the completion of any of the
improvements authorized by article twelve, article twelve-A, or section
eighty-one, two hundred twenty or two hundred twenty-one of this
chapter, the town board, engineer, or other official or employee in
charge thereof, shall file in the office of the town clerk a statement
in detail showing the actual and complete cost thereof. Such statement
shall thereupon be entered in full in the minutes of the town board and
if the cost of the improvement shall be borne by local assessment upon
the several lots or parcels of land especially benefited, pursuant to
article twelve, the town clerk shall file a certified copy thereof with
the assessors, accompanied by a certified copy of the resolution of the
town board specifying the property especially benefited by the
improvement and directing the assessors to apportion so much of the cost
thereof upon the several lots and parcels of land so deemed benefited as
shall be in just proportion to the amount of benefit which the
improvement shall have conferred upon the same.