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04 CHARLES J. CORBALLY (1966) JOHN J. GARTLAND, JR. ALLAN E.RAPPLEYEA DANIEL f. CURTIN * fRED W. SCHAEffER JON HOLDEN ADAMS MICHAEL G. GARTLAND VINCENT L. DEBIASE PAUL O. SULLIVAN * MILTON M. HAVEN JOSEPH f. HAWKINS COUNSEL f MEMBER N. Y. AND FLORIDA BAR CORBALLY, GARTLAND AND RAPPLEYEA ~e ana OlDUnStLrfe at ~ BARDAVON BUILDING POUGHKEEPSIE, NEW YORK 12601 914'454-1110 FLORIDA OFFICE: 50 SOUTH BELCHER ROAD BUILDING E. SUITE 122 CLEARWATER, fLORIDA 335/5 813-461'3144 35 MARKET STREET The Hon. Frank Versace Town Councilman Town Hall Mill Street Wappinger Falls, New York 12590 Dear Frank: BRANCH OFfICE: BANK Of MILLBROOK BUILDING FRANKLIN AVE. MILLBROOK, NEW YORK 12545 914-677'5539 June 1, 1981 RECE'V;:O JUN 2 1981 ELAINE H. SNOWDEN You have asked me to identify what would occur in the event the town decided to dissolve an improvement district. There are two circumstances in which dissolution might take place. The first would be the sale of all the property and facilities of the district. Such sale would be subject to referendum and if such sale were approved, the monies received from the sale would have to be set aside as a reserve fund and used to amortize any outstanding debts. Any excess over those amounts necessary to retire the indebtedness of the district together with any other assets of the corporation would have to be disposed of to the credit of real property within the district by any equitable method approved by referendum (Town Law S198, subd. l2(d)). A water supply or sewer district could also be dissolved upon petition if there is no indebtedness outstanding and unpaid if the petition were signed by resident owners of taxable property aggregating at least one-half of all the taxable real property in the district. However, under the provisions applicable here, upon dissolution, all property of the district becomes the property of the town (Town Law' S202-C, Subd. 1). If you have any further questions with respect to this, I will be happy to review them with you. Very truly yours, C C T I t&\ l~~'" ;,J JHA/lh cc: Town Board CORBALLY', GARTLAND & RArPLE'lEA Jon Holden Adams: