N.Y. Town Law § 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.