§ 57. Dissolution of special improvement districts. 1. Whenever the
town board of a suburban town shall determine after a public hearing as
hereinafter provided that it is in the public interest to manage,
maintain, operate and repair as a town function, pursuant to title five
of this article, any improvement or service provided or authorized to be
provided by one or more special improvement districts, it may adopt a
resolution dissolving all special improvement districts wholly located
in such town created or existing to provide such improvement or service.

The resolution dissolving the district or districts shall provide for
the assessment of the costs of any improvement provided or authorized to
be provided by such district or districts, including the principal of
and interest on any bonds or other obligations authorized to be issued
for the purposes of such district or districts or which have been issued
for the purposes of such district or districts and are outstanding and
unpaid as of the date of such dissolution, to be borne partly by the
area of the town outside of any villages and partly by lands benefited
thereby; or by the area of the town outside of any villages; or entirely
by lands benefited thereby as the town board, in its discretion, shall
determine. Where however, (1) any part of the costs of the improvement
is to be borne by property in a described benefited area, such costs
shall be assessed, levied and collected from the several lots or parcels
of land within such benefited area either in the same manner and at the
same time as other town charges, or in just proportion to the amount of
benefit which the improvement shall confer upon such lots or parcels, or
(2) any part of the costs of the improvement is to be borne by the
entire area of the town outside of any villages, and such area has not
been determined to be the benefited area, such costs shall be assessed,
levied and collected from the several lots and parcels of land in such
area in the same manner and at the same time as other town charges.

2. Any such resolution shall provide that the cost of the management,
maintenance, operation and repair of such improvement or service shall
thereafter be a charge upon the area of the town outside of any villages
and shall be levied and collected in the same manner and at the same
time as other town charges.

3. The district or districts shall be dissolved on the first day of
January next succeeding the effective date of the resolution dissolving
such district or districts provided, however, that if the effective date
of such resolution shall be subsequent to the first day of August in any
year, the dissolution of such district or districts shall be effective
on the first day of January of the second succeeding calendar year.

4. Upon the dissolution of any such district or districts pursuant to
this section, the improvement or service provided or authorized to be
provided by such district or districts shall thereafter be a town
function and the town board shall be responsible for the necessary
management, maintenance, operation and repair thereof. All the property
of such district or districts shall become the property of the town.

5. The town board shall conduct a public hearing on the proposed
dissolution of a district or districts pursuant to this section, on
notice published at least ten but not more than twenty days before such
hearing in a newspaper or newspapers designated pursuant to subdivision
eleven of section sixty-four of this chapter and shall also cause a copy
thereof to be posted upon the bulletin board in the office of the town
clerk. Such notice shall specify the time when and the place where such
hearing will be held and in general terms, describe the proposed
dissolution, and where appropriate, the proposed basis of apportioning,
levying and assessing all improvement costs and shall specifically state
that the cost of the management, maintenance, operation and repair of
such improvement or service provided or authorized to be provided by the
district or districts proposed to be dissolved shall thereafter be a
charge upon the area of the town outside of any villages and shall be
levied and collected in the same manner and at the same time as other
town charges.

6. The town board may complete any improvement authorized to be
provided in the district or districts dissolved or to be dissolved and
finance such improvement pursuant to the local finance law.

7. The town clerk shall cause a certified copy of any such resolution
to be duly recorded in the manner prescribed in paragraph (d) of
subdivision six of section fifty-four of this chapter and to be filed
with the state comptroller no later than ten days after it shall become
effective.