N.Y. Gen. Mun. Law § 161

§ 161. Title may be acquired by condemnation. If the said common\ncouncil or board of trustees shall be unable to agree with the owner of\nsuch lands for the purchase thereof, the said common council or board of\ntrustees may proceed to acquire the title thereto in the manner\nprescribed by the condemnation law. The amount paid for such lands, by\nsuch common council or board of trustees as aforesaid, and all the\nexpenses attending the same, with the expenses of fencing and improving\nthe same, shall be assessed and collected by a general tax upon all the\ntaxable property of such city or village, in the same manner as other\ncity or village taxes are assessed and collected.\n