N.Y. Gen. Mun. Law § 72-A
The governing board of a county, town or village may severally acquire for such county, town or village, by purchase, gift, lease or condemnation, and hold as the property of such municipality, tracts of land having forests or tree growth thereon, or suitable for the growth of trees, and may appropriate therefor the necessary moneys of the county, town or village for which the lands are acquired. Such lands shall be under the management and control of such board and shall be developed and used for the planting and rearing of trees thereon and for the cultivation thereof according to the principles of scientific forestry, for the benefit and advantage of the county, town or village. The determination of any such board to acquire lands under the provisions of this section shall be by resolution; but the question of the final adoption of such resolution shall be taken up by the board only after public notice thereof has been published at least once in each week for two successive weeks, as follows: If it be a resolution of a board of supervisors, the publication shall be made in the newspapers in which the session laws and concurrent resolutions are required to be published, provided that if publication cannot be made in both such newspapers as herein required because of infrequency of publication of one of them, such notice need be published in only one such newspaper; if it be a resolution of a town board or of a board of trustees of a village, the publication shall be made in a newspaper published in the town or village respectively. The first publication of such notice shall be at least fourteen days before the question of final adoption of the resolution may be taken up by the board. Any period of seven successive days shall constitute a week under this section. The board shall give a hearing to all persons appearing in support of or in opposition to such proposed resolution. If it be determined to purchase such lands the moneys necessary therefor may be provided as follows: If the acquisition be by a county, the board of supervisors may cause such moneys to be raised, in whole or in part, by taxation and levied and collected as other county taxes or such moneys may be raised, in whole or in part, pursuant to the local finance law; if the acquisition be by a town, the moneys necessary therefor shall constitute a town charge and be raised, in whole or in part, by taxation as other town charges or such moneys may be raised, in whole or in part, pursuant to the local finance law; if the acquisition be by a village, the moneys therefor may be raised, in whole or in part, by taxation, as other village taxes or such moneys may be raised, in whole or in part, pursuant to the local finance law. All revenues and emoluments from lands so acquired shall belong to the municipality and be paid to its chief fiscal officer for the purposes of such municipality and in reduction of taxation therein. Such forest lands shall be subject to such rules and regulations as such governing board of the municipality shall prescribe; but the principal object to be conserved in the maintenance of such lands shall be the sale of forest products in aid of the public revenues and the protection of the water supply of the municipality. Such lands or portions thereof may be sold and conveyed, or leased, if a resolution therefor be adopted by the affirmative vote of two-thirds of all the members of such governing board; but no such resolution directing an absolute conveyance shall be effectual unless adopted after a public hearing, held upon notice given in the manner required in the case of a resolution to acquire such lands. A deed of conveyance or lease of such lands, when authorized as aforesaid, shall be executed by the county treasurer of the county, supervisor of the town or president of the village by which the conveyance or lease is made. Moneys may be appropriated for the care and maintenance of such lands and the development and use for forests thereon annually, by the county, town or village, respectively, and the amount thereof raised by taxation in the same manner that other expenditures of such county, town or village are provided for by law.
N.Y. Gen. Mun. Law § 72-A