N.Y. Local Finance Law § 41.10

§ 41.10 Contents of notice of meeting or election where special tax or\ntax to be collected in installments is to be voted. Where the voting of\na special tax or a tax to be collected in installments is a condition\nprecedent to the adoption of a bond resolution or capital note\nresolution and the bonds or capital notes are to be issued to finance a\nspecific object or purpose, the notice of the meeting or the election at\nwhich such tax is voted must state the estimated maximum cost of each\nitem of such specific object or purpose and the estimated total cost of\nall of the items.\n