ยง  208-b. Dissolution of lighting or public parking districts; town of
  Oyster Bay. 1. Whenever the town board of the town of Oyster Bay, county
  of Nassau shall determine after a public hearing as hereinafter provided
  that it is in the public  interest  to  manage,  maintain,  operate  and
  repair  as a town function, pursuant to this article, any improvement or
  service provided or authorized to be provided by  one  or  more  special
  lighting  or  public  parking  districts,  it  may  adopt  a  resolution
  dissolving any such lighting or public parking districts wholly  located
  in such town created or existing to provide such improvement or service.
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.
2. Any such resolution shall provide that the cost of the  management,
  maintenance,  operation  and repair of such improvement or service shall
  thereafter be a charge upon the area of the town outside of any villages
  and shall be levied and collected in the same manner  and  at  the  same
  time as other town charges.
3.  The  district  or districts shall be dissolved on the first day of
  January next succeeding the effective date of the resolution  dissolving
  such district or districts provided, however, that if the effective date
  of such resolution shall be subsequent to the first day of August in any
  year,  the  dissolution of such district or districts shall be effective
  on the first day of January of the second succeeding calendar year.
4. Upon the dissolution of any such district or districts pursuant  to
  this  section,  the  improvement or service provided or authorized to be
  provided by such district  or  districts  shall  thereafter  be  a  town
  function  and  the  town  board  shall  be responsible for the necessary
  management, maintenance, operation and repair thereof. All the  property
  of such district or districts shall become the property of the town.
5.  The  town  board  shall  conduct  a public hearing on the proposed
  dissolution of a district or districts  pursuant  to  this  section,  on
  notice  published at least ten but not more than twenty days before such
  hearing in a newspaper or newspapers designated pursuant to  subdivision
  eleven of section sixty-four of this chapter and shall also cause a copy
  thereof  to  be posted upon the bulletin board in the office of the town
  clerk. In the event that the town maintains a website, such  information
  may  also be provided on the website. Such notice shall specify the time
  when and the place where such hearing will be held and in general terms,
  describe the proposed dissolution, and where appropriate,  the  proposed
  basis  of  apportioning, levying and assessing all improvement costs and
  shall specifically state that the cost of the  management,  maintenance,
  operation  and  repair  of  such  improvement  or  service  provided  or
  authorized to be provided by the district or districts  proposed  to  be
  dissolved shall thereafter be a charge upon the area of the town outside
  of any villages and shall be levied and collected in the same manner and
  at the same time as other town charges.
6.  The  town  board  may  complete  any  improvement authorized to be
  provided in the district or districts dissolved or to be  dissolved  and
  finance such improvement pursuant to the local finance law.
7.  The town clerk shall cause a certified copy of any such resolution
  to be duly recorded in the manner  prescribed  in  section  one  hundred
  ninety-five of this article.
Structure New York Laws
Article 12 - District and Special Improvements
190 - Establishment or Extension of Improvement Districts.
190-A - Water Storage and Distribution Districts.
190-B - Sewage Disposal Districts.
190-C - Preparation of Maps and Plans.
190-D - Procedure for Establishment of a Sewage Disposal District.
190-E - Wastewater Disposal Districts.
190-F - Additional Powers of Sewer Districts.
190-G - Water Quality Treatment Districts.
192 - Maps and Plans for Sewer, Wastewater Disposal, Drainage and Water Districts.
192-A - Provision for Excess Sewer, Drainage or Water Facilities.
193 - Notice of Hearing on Petition; Cost to Typical Property; Definitions.
194 - Establishment or Extension of Districts.
194-A - Powers of Town Boards With Respect to Certain Contracts.
195 - Recording of Determination; Review by Certiorari.
197 - Performance of the Work.
198 - Powers of Town Boards With Respect to Improvement Districts.
198-A - Special Districts for Disposal of Duck Waste in Suffolk County.
199 - Proceedings for Lateral Sewers, Drains or Water Mains.
200 - Petition for Street Improvement and Proceedings Thereon.
200-A - Construction and Repair of Sidewalks Pursuant to Order of Town Board.
201 - Sewer and Water Connections.
202 - Expenses of Improvement; How Raised.
202-A - Expense of Maintenance.
202-B - Increase or Improvement of Facilities.
202-C - Dissolution and Diminishing Area of Certain Districts.
202-D - Increase of Maximum Amount to Be Expended.
202-E - Acquisition and Improvement of Additional Property in Park Districts.
202-F - Construction or Installation of Certain Improvements in State Highways and County Roads.
203 - Existing Districts Preserved.
204 - Transition to Benefit Basis Levy of Assessments in Existing Lighting Districts.
207 - Re-Establishment of Certain Water Supply Districts as Water Districts.
208 - Joint Administration and Operation of Special or Improvement Districts With Town Functions.
208-A - Acquisition of Land for Proposed District.
208-B - Dissolution of Lighting or Public Parking Districts; Town of Oyster Bay.