New York Laws
Article 14-A - Gas and Electric Service
362 - Financing the Cost of Public Utility Service.

ยง 362. Financing the cost of public utility service. Any municipal
corporation may finance the cost of such public utility service in whole
or in part by levying taxes in the same manner as taxes are levied
pursuant to law for any permanent improvement by such municipal
corporation, or the same may be financed in whole or in part pursuant to
the local finance law.