New York Consolidated Laws, General City Law - GCT § 18-c. [Special lighting district]

The common council in all cities of the third class shall have the power, upon application, in writing, of the property owners, owning at least two-thirds of the number of feet fronting or abutting upon the street and along the line of any proposed improvement for the construction of an improved system of street lighting, to establish such special lighting district or districts for the proposed system of street lighting, and from time to time may alter or extend the same, with full power to order such construction and installation and to enter into a contract for lighting in such district or districts so established or extended as they may deem proper or expedient.

The amount of any such contract that may be entered into for such special lighting, pursuant to the provisions of this act, shall be assessed, levied and collected upon and between the taxable property in said city and the district or districts respectively, in the same manner and by the same officers as city taxes, charges or expenses for said city are now assessed, levied and collected.

The common council shall, by ordinance, apportion the expenses that shall be borne by the property fronting or abutting upon the street and along the line of the proposed system or systems, and the city at large;  but in no event shall the property fronting or abutting upon the street or streets along the line of the proposed system or systems be charged less than fifty per centum for such charges or expenses, nor more than the per centum specified in the application and agreed to by the property owners.