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.
N.Y. Town Law § 208-B