1. (a) all documents and information required to be included by the provisions of the Town Law or the County Law pursuant to which the application is being made;
2. (b) a description of the proposed improvements;
3. (c) a statement setting forth the maximum cost of the proposed improvements. If an application is for the approval of an increase of maximum amount, a statement of the original maximum amount, the amount of the increase, and the circumstances which have made the increase necessary;
4. (d) a statement explaining the factors which the governing board considered in making its determination that the proposed improvements are in the public interest. These factors should demonstrate a basis for the board's determinations that the proposed improvements are necessary, convenient or desirable and, if the cost of the improvements is to be assessed in whole or part against benefited property, that all property upon which the assessments are to be imposed will be benefited by the improvements and that no benefited property has been excluded;

5. (e) a statement describing the proposed manner of financing the cost of the improvements. This statement shall set forth:

   1. (1) the anticipated amount, type, term, and interest rate of the proposed town or county indebtedness, together with a statement that the proposed financing is reasonable under current market conditions or is being made available under a State or Federal loan program; and
   2. (2) a description of the amount and type of State or Federal aid, if any, together with written documentation from the appropriate State or Federal agency confirming that such aid has been committed. If the town or county's determination that the proposed financing is reasonable is based on the opinion of the town or county's financial advisor, a copy of such opinion should accompany the application;
6. (f) an estimate of the cost of operating and maintaining the proposed improvements, including the basis or source of such estimate;
7. (g) a statement detailing the manner in which it is proposed to raise the costs of debt service and operation and maintenance. If assessments are to be made on a benefit basis, a description of the proposed benefit formula must be included. If user charges are to be imposed in connection with the improvements, an estimate of the amount of such charges and the basis on which they are to be computed;
8. (h) if an application is for permission to establish or extend a district or for an increase in the maximum amount to be expended in a district or an extension, a statement of the aggregate assessed valuation of the taxable real property in the proposed district or extension, as shown on the latest completed assessment roll;

9. (i) if an application is for permission to provide an improvement under section 54 or 209-q of the Town Law or to increase the maximum amount to be expended for such an improvement:

   1. (1) if all or part of the cost is to be assessed against a benefited area, a statement of the aggregate assessed valuation of the taxable real property in the proposed benefited area, as shown on the latest completed assessment roll of the town; or
   2. (2) if all or part of the cost is to be assessed against the area of the town outside of any villages, a statement of the aggregate assessed valuation of the taxable real property in that area, as shown on the latest completed assessment roll of the town;
10. (j) if an application is made pursuant to section 258, 268, 269, 280-i, 280-t, 299-o or 299-r of the County Law and it is proposed to establish two or more zones of assessment within a county district, a statement of the allocation of costs of the proposed improvements between the zones of assessment and the factors the governing board considered in making such allocation;
11. (k) a statement of the average full valuation of the taxable real property of the town or county making the application computed pursuant to the first paragraph of subdivision seven-a of section 2.00 of the Local Finance Law;
12. (l) an itemized statement of the outstanding, and authorized but unissued, indebtedness as of the date of the application for all town purposes, if the applicant is a town, and for all county purposes, if the applicant is a county;
13. (m) a statement of all appropriations made during the current fiscal year for repayment of debt principal, the amount of any State or Federal aid available for the payment of debt principal, and the amount of all debt which is excludable for purposes of computing the town or county's debt limit under article VIII of the New York State Constitution;
14. (n) In lieu of the statements required by subdivisions l and m, the town or county may submit a debt statement prepared, as of the date of the Application, in the manner prescribed in title 10 of article 2 of the Local Finance Law.

15. (o) the current tax rates and asessments applicable to the taxable real property which will bear the cost of the proposed improvement itemized for:

    1. (1) county;
    2. (2) town, including highway;
    3. (3) school;
    4. (4) fire;

    5. (5) any other purpose, with each such purpose being listed individually.

       Ad valorem rates should be separately listed per $1,000 of assessed valuation. In the case of benefit assessments, the estimated cost to a typical property should be included;

16. (p) a statement of the assessed value of a typical property;
17. (q) a statement setting forth the amount that it is estimated that the owner of a typical property and, if different, a typical one- or two-family home will be required to pay in the first year following approval of the application, if granted, for debt service, operation and maintenance and other charges, such as user charges or hook-up fees, related to the proposed improvements, together with an explanation of how such costs have been computed;
18. (r) a statement setting forth the maximum amount any real property owner will be required to pay in the first year following approval of an application, if granted, for debt service, operation and maintenance and other charges related to the proposed improvements, together with an explanation of how such costs have been computed;
19. (s) a statement whether the area which will bear the cost of the proposed improvements contains state lands and, if so, the identity of the State lands and the costs which will be borne by such property in the first year following approval of the application, if granted;
20. (t) a statement whether the area which will bear the cost of the proposed improvements is wholly or partially within an existing or proposed agricultural district, and if so, how the assessment base for the proposed improvement will be affected thereby;
21. (u) a statement of the population of the area which will bear the cost of the improvements, the number of one- and two-family homes located in the area, the assessed value of the typical one- or two-family home, and a description of any nonresidential areas, including the total assessed value thereof;
22. (v) if the proposed district, extension or improvement will benefit vacant land, a statement describing the status of any proposals for the development of such land. If the governing board's determination that the cost of the proposed improvement will not constitute an undue burden on the area which will bear the cost of those improvements is dependent, in whole or in part, on the development of vacant land, a statement of the type of security to be obtained by the governing board to ensure that the cost will not be an undue burden or the factors on which the governing board relied in determining that such security is unnecessary;
23. (w) if it is contemplated that service will be sold to users outside the proposed district, extension or area benefited by an improvement, a statement of the anticipated price to be charged and the amount of revenue expected to be generated in the first year following approval of the application, if granted;
24. (x) a copy of any and all orders issued by a State or Federal agency or court relating to the proposed district, extension, improvement or expenditure, together with a statement describing any pending judicial or administrative proceedings which relate to the proposed improvements;
25. (y) a statement of what actions, if any, the governing board has taken, other than those required by the applicable provisions of the Town Law or County Law, to apprise the owners of the properties which will bear the cost of the proposed improvements of that cost, including the estimated first year cost; and
26. (z) a statement whether the town or county has received any written objections from the owners of the real property that will bear the cost of the improvements expressing opposition to undertaking the improvements, and if so, the nature and extent of such opposition.

An application for permission of the State Comptroller shall contain the following: