N.Y. High. Law § 60

§ 60. Sprinkling; removal of filth and refuse. Upon petition signed by\na majority of the taxpayers owning property abutting upon an improved\nstate highway and filed with the town clerk, the town board may set\naside any section of such highway outside of a village and contract for\nthe sprinkling of the roadbed with water and also contract for the\nremoval of filth and refuse therefrom. No such contract shall be entered\ninto unless previously approved by the county superintendent. The amount\nof any such contract so entered into shall be assessed upon the property\nabutting upon such section in the proportion which the frontage of each\nparcel thereof bears to the length of the section exclusive of\nintersecting highways. Such assessment shall be made, levied and\ncollected in the same general manner, and at the same time and by the\nsame officers as the town taxes of said town are assessed, levied and\ncollected.\n