Crew III, J.
On August 8, 2000, respondent's Town Board passed a resolution approving the establishment of Sewer District No. 4 to be located in the Town of Kirkwood, Broome County. Shortly thereafter, petitioners commenced the instant proceeding seeking to annul such determination contending that the proposed sewer district was established in violation of Town Law § 194. Specifically, insofar as is relevant to this appeal, petitioners asserted that respondent...
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