New York Consolidated Laws, Highway Law - HAY § 150. Trees and sidewalks

The town superintendent may, by an order in writing, approved by a majority of the members of the town board, authorize the owners of property adjoining the town highways, at their own expense, to locate and plant trees and locate and construct sidewalks along the town highways, in conformity with the topography thereof, which order with a map or diagram, showing the location of the sidewalk and tree planting, certified by the town superintendent, shall be filed in the office of the town clerk, within ten days after the making of the order.