New York § 237 - 237Preparation of assessment-roll for certain improvements
Full text of New York New York Consolidated Laws § 237 — 237Preparation of assessment-roll for certain improvements, with citation guidance and answers to common questions.
§ 237. 237Preparation of assessment-roll for certain improvements
§ 237. Preparation of assessment-roll for certain improvements. It shall thereupon be the duty of the assessors, or the town board, if the town board shall so elect, to prepare an assessment-roll which shall contain a description of each lot or parcel of land so that the same may be ascertained and identified; the names of the reputed owners thereof; the amount of benefit of said improvement which each such lot or parcel of land shall have received, and the amount assessed against each lot or parcel. In case of assessments for general or trunk sewers, drains and trunk water mains, all property within the sewer, drainage or water districts shall be included in the assessment. In other cases the town board shall define the territory to be included by the assessors in the assessment-roll. The town board may at its election prepare any assessment-roll in the first instance without at any time submitting the same to the assessors.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 237
What does New York Consolidated Laws § 237 cover?
Section 237 ("237Preparation of assessment-roll for certain improvements") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 237?
A common citation format is "New York Consolidated Laws § 237" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 237 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.