N.Y. Village Law § 14-1410
The board of trustees of any village may, by resolution adopted at a regular meeting, determine upon the construction of the whole or any part of the sewerage system at the joint expense of the village and of the property benefited. The resolution shall describe the portion of the system as a general village charge or as a local assessment on property benefited or proposed to be so constructed, shall contain a statement of the estimated maximum cost thereof, and also, if applicable, of the proportion of the expense to be assessed upon the village at large, and the aggregate proportion to be assessed upon the property benefited. If the resolution be adopted, such aggregate proportion shall be equitably adjusted with reference to the benefits to be derived therefrom.
N.Y. Village Law § 14-1410