N.Y. Laws » CHAPTER Town / ARTICLE District and Special Improvements
New York Consolidated Laws

N.Y. Town Law § 208 (2026)

Joint administration and operation of special or improvement districts with town functions

✓ current as of May 2026
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§ 208. Joint administration and operation of special or improvement
districts with town functions. The town board of a town may for use in
common by one or more special or improvement districts therein and one
or more town functions, or combination thereof:
  1. Acquire real or personal property.
  2. Construct and maintain buildings and other structures.
  3. Purchase and maintain equipment, materials and supplies.
  4. Contract for services.
  5. Transfer or reallocate real or personal property, equipment,
material, supplies and personnel between or among such participating
districts and functions.
  Whenever the powers hereinbefore provided are exercised by the town
board on behalf of one or more districts, such expenditure shall be
subject to the limitations provided in section two hundred two-b of this
chapter and shall be authorized in the manner provided in said section.
  Any resolution providing for such joint operation and administration
shall fix a method for equitably allocating the cost and expense between
or among the various participating districts and functions on a ratio of
assessed valuations, or on the basis of the amount of services rendered,
or the cost of materials used or other benefit conferred. Any such
resolution authorizing the acquisition or transfer of property shall
provide for debit, credit or reimbursement of the appropriate fund.  The
affairs of such joint administration and operation shall be so managed
and adjusted that each participating district or function shall bear not
more than its equitable share of the common cost and expense.
Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Langdon v. Town of Webster, 182 Misc. 2d 603 (N.Y. Sup. Ct. 1999).
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Langdon v. Town of Webster, 182 Misc. 2d 603 (N.Y. Sup. Ct. 1999). “17, 1978]), one of which addressed Webster’s surplus “water fund” under Town Law § 208. That opinion held that any use of the surplus monies “must be for the general benefit of all the participating districts” (emphasis in original), not “solely for the benefit of one district.”
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