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Opinion 91-41
… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on … Whether pursuant to Town Law 81 town electors may by petition compel the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41