N.Y. Town Law § 261

§ 261. Grant of power; appropriations for certain expenses incurred\nunder this article. For the purpose of promoting the health, safety,\nmorals, or the general welfare of the community, the town board is\nhereby empowered by local law or ordinance to regulate and restrict the\nheight, number of stories and size of buildings and other structures,\nthe percentage of lot that may be occupied, the size of yards, courts,\nand other open spaces, the density of population, and the location and\nuse of buildings, structures and land for trade, industry, residence or\nother purposes; provided that such regulations shall apply to and affect\nonly such part of a town as is outside the limits of any incorporated\nvillage or city; provided further, that all charges and expenses\nincurred under this article for zoning and planning shall be a charge\nupon the taxable property of that part of the town outside of any\nincorporated village or city. The town board is hereby authorized and\nempowered to make such appropriation as it may see fit for such charges\nand expenses, provided however, that such appropriation shall be the\nestimated charges and expenses less fees, if any, collected, and\nprovided, that the amount so appropriated shall be assessed, levied and\ncollected from the property outside of any incorporated village or city.\nSuch regulations may provide that a board of appeals may determine and\nvary their application in harmony with their general purpose and intent,\nand in accordance with general or specific rules therein contained.\n