NY Town L § 182 (2021)
2021 New York Laws TWN - Town Article 11 - Fire, Fire Alarm and Fire Protection Districts 182 - Effect of Incorporation of Village or City Including Lands Within a Fire District.

§  182.  Effect  of  incorporation  of village or city including lands   within a fire district.  1. Whenever any portion of  any  fire  district   heretofore  or  hereafter  established  shall  be  incorporated into the   corporate limits of any incorporated village or city, the town board  or   town boards of the town or towns in which such fire district is located,   upon  the petition of the resident taxpayers of the incorporated portion   of such fire district, shall adopt a resolution changing the  boundaries   of  such district by the exclusion therefrom of the incorporated portion   of the district, or, upon the petition of the resident taxpayers of  the   unincorporated  portion  of such fire district, shall adopt a resolution   changing the boundaries of such district by the exclusion  therefrom  of   the  incorporated  portion of the district, and thereafter such excluded   portions of the district shall not be entitled to protection, nor liable   to be assessed or taxed for the fire district purposes of such district,   but  such  portion  of  the  total  account  of  the  bonded  or   other   indebtedness  of  such  district as the assessed valuation, according to   the last preceding town assessment roll, of the  territory  so  excluded   and  incorporated  in  such  city  or  village  bears  to  the  assessed   valuation, according to the last preceding town assessment roll, of  the   entire  territory  of such district before exclusion of such part, shall   be assumed and borne by the city or village in which such  territory  is   included  and  paid  over  from  time  to  time to the treasurer of such   district in accordance with the necessary requirements of  the  district   in  paying  such  indebtedness.  Such  amounts to be paid by the city or   village may be levied with the city tax or village tax upon the  parcels   of  land  formerly  a  part  of  the fire district, or raised by general   taxation, as the village  board  or  governing  body  of  the  city  may   determine.  Such petition shall be signed, and acknowledged or proved in   the same manner as a deed to be recorded, or authenticated in the manner   provided  by  the  election  law  for  authentication  of  a  nominating   petition, by resident taxpayers owning taxable real property aggregating   at  least  one-half  of  the  assessed valuation of all the taxable real   property owned by resident taxpayers of  the  portion  of  the  district   proposed  to  be  continued or by resident taxpayers owning taxable real   property aggregating at least one-half of the assessed valuation of  all   the taxable real property owned by resident taxpayers of that portion of   the  district  incorporated, as such may appear.  Valuation for purposes   of this section shall be, as such  valuations  appear  upon  the  latest   completed assessment roll of the town or towns in which such district is   located.2. Whenever any fire district is located entirely within the corporate   limits  of  two  or  more  villages  by  virtue of incorporation of such   villages after the establishment of such  fire  district  and  the  said   villages  or  either  of  them have not been excluded from the limits or   boundaries of such fire district in accordance with  the  provisions  of   subdivision  one  of  this section, the town board and the board of fire   commissioners of such fire district shall meet together at  least  sixty   days  before the annual meeting of the board of supervisors and estimate   the amount necessary and proper to be raised for fire district  purposes   and  shall  certify  the same to the board of supervisors of the county.   Such board shall cause the amount thereof to be assessed and  levied  on   the  taxable  property  of  such fire district and collected in the same   manner and at the same time and by the same officers as town  taxes  are   assessed,  levied  and collected and, when collected, the amount thereof   shall be paid to the supervisor of the town and by him immediately  paid   to the treasurer of such fire district.