§ 2-256 Liability to special districts and collection of funds. If
the territory so incorporated as a village includes within its
boundaries part of a special district established by the town for a
sewer, water, light, fire, park, health, police or any other special
district for municipal purposes the territory so included within the
boundaries of the village shall not be relieved from bearing its
proportionate share of any liability or indebtedness incurred for such
special district purposes while such territory was a part of such
special district and until such liability is discharged, or such
indebtedness paid the proportionate share to which such territory would
be liable if it had not been included in the boundaries of the village
shall be levied upon, assessed and collected from such territory by the
proper officers of such village in the same manner as if such territory
had not been included within the boundaries of the village. All moneys
so collected shall be paid over from time to time by the village
treasurer to the supervisor of the town to discharge such liability. The
collector or receiver of taxes of a town and the treasurer of a county
shall continue in the execution of his duties in respect to the property
included in the boundaries of a village incorporated under the
provisions of this article until he shall have collected the taxes
authorized or assessed for the year of such incorporation or which have
been extended on the town assessment roll and become a lien after such
incorporation and pay to the treasurer of the village when collected the
taxes extended on the assessment roll against property within the
village for highway, health, water, light, fire, park, sewer, police or
other special district purposes.