2023 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.