In re the Assessment of Water Tax in Water District Number Three of the Town of Niskayuna

Water district No. 3 of the town of Niskayuna was established by the town board pursuant to the provisions of article 13 of the Town Law. Section 290-a thereof provides that a petition requesting the establishment of such district “ may contain a statement that the cost of construction of the water system * * * therein described * * * shall be assessed from year to year by the water commissioners of the water district * * * in proportion as nearly as may be to the benefit which each lot or parcel will derive therefrom.” Said section also provides that if the petition contains such statement,…