N.Y. County Law § 257

§ 257. Permissive referendum. 1. The provisions of sections one\nhundred one and one hundred two of this chapter and the applicable\nprovisions of the election law as to conduct of elections and\nqualifications of voters shall apply to permissive referenda conducted\nhereunder, except that only those electors shall be qualified to sign a\npetition and to vote who are resident within an area included in the\nproposed county district, and provided further that the number of\nsignatures required on the petition shall be one hundred or five per\ncentum of the owners of taxable real property situated within the\nproposed district, whichever shall be less.\n 2. The clerk of the board of supervisors shall cause to be prepared\nand have available for distribution proper forms for such petition and\nshall distribute a supply to any person requesting the same.\n 3. Where there are no resident electors within an area included in the\nproposed county district, the referendum may be waived upon\ncertification by the county board of elections that there are no\nqualified electors.\n