N.Y. Town Law § 172-g: Filing of determination

§ 172-g. Filing of determination. 1. Whenever the board of fire

commissioners and the town board shall adopt a resolution diminishing

the area of a fire district and including such area in a fire protection

district, the town clerk shall cause a certified copy of such resolution

to be duly recorded in the office of the clerk of the county in which

such fire district and fire protection district are located, and shall,

within ten days cause a certified copy of such resolution to be filed in

the state department of audit and control at Albany, New York. When so

recorded, such resolution shall be presumptive evidence of the

regularity of the establishment of the fire protection district and the

diminution of the fire district. The expense of such recording shall be

a charge against the fire district. The said determination shall be

final and conclusive unless a proceeding has been commenced for a review

in the manner provided by article seventy-eight of the civil practice

law and rules within thirty days from the time of recording thereof.

2. In the event that the boundaries of a fire district having

indebtedness, either bonded or temporary, shall be diminished pursuant

hereto, such district shall continue in law as it existed immediately

prior to such change of boundaries for the purpose of paying such

indebtedness, and there shall be annually assessed and levied upon and

collected from the taxable real property within such district as it

existed immediately prior to such diminution of its boundaries, and in

the same manner and at the time and by the same officers as town taxes

are assessed, levied and collected, a sum sufficient to pay such

indebtedness and interest thereon as the same shall become due. All and

only the real property within the diminished boundaries of the district

as they exist after the diminution thereof shall be liable for the

payment of indebtedness incurred for the purposes of such district after

such diminution. For the purposes hereof, such diminution of boundaries

shall be deemed effective upon the adoption by the town board of the

resolution providing therefor, unless such resolution shall specify some

other date for such purpose, in which case such diminution shall be

deemed effective upon the date so specified.