Pursuant to New York State Town Law § 200-a,
the Town Board of the Town of Malta may, by resolution, enact and
finance a program to apportion the expense of building, relaying or
repairing sidewalks on land abutting any such street or county or
state highway within the Town, between the Town and the owner of such
land, in the event said landowner has been requested or required to
construct, relay or repair a sidewalk by the Town Board or by local
law. The expense apportioned to the Town may not exceed $3,000 for
any single parcel or group of adjoining parcels.