N.Y. Second Class Cities Law § 100

§ 100. Apportionment of city's expense of improvements. The common\ncouncil may, by ordinance approved by the board of estimate and\napportionment, fix and determine the amount and proportion of the\nexpense which shall be borne by the city at large for opening, altering,\ngrading, curbing or paving a street, or for constructing therein a\npublic sewer which is not less than two feet in diameter. The amount\nand proportion of the expense of such improvements which shall be borne\nby the city at large shall be included in the budget and raised by tax\nthe same as other general city charges or may be financed pursuant to\nthe local finance law. An amount sufficient to pay, when due, any\nobligations issued to pay the portion of the expense of such\nimprovements borne by the city at large, together with the accrued\ninterest thereon, shall be included in the tax budget and raised by tax\nthe same as other general city charges, and such obligations as they\nmature, together with the interest thereon, shall be paid out of the\nmoneys so raised by tax. The proportion of the expense which is not\nborne by the city shall be assessed and charged upon the property\naffected by such improvement in the form and manner provided by law.\n