N.Y. Town Law § 189-h: Annual statement of expenditures and levy of taxes

§ 189-h. Annual statement of expenditures and levy of taxes. 1. (a)

The fiscal year of each joint fire district shall begin on the first day

of January and end on the thirty-first day of December. For each fiscal

year, the board of commissioners of each joint fire district shall

prepare and adopt an annual budget in accordance with subdivisions two

and three of section one hundred eighty-one of this chapter.

(b) Within three days after the adoption of the annual budget of a

joint fire district, the fire district secretary shall prepare and

deliver to the town clerk of each town in which the fire district is

located two certified copies of the annual budget, and file a certified

copy of the annual budget with the clerk of each village in which the

joint fire district is located. Neither the town board, town supervisor,

town clerk or any other officer or employee of any such town, nor the

board of trustees, mayor, clerk, treasurer or any other officer or

employee of any such village, shall make any change to the annual budget

of the fire district.

(c) After the annual budget of the joint fire district has been

affixed to the annual budget adopted by the town board and a certified

copy presented to the board of supervisors of the county in which the

town is situated as required by section one hundred fifteen of this

chapter, the board of supervisors shall assess and levy upon the taxable

real property within the joint fire districts the amounts to be raised

by tax for the purposes of the respective districts as specified in such

annual budgets and shall cause the amount so assessed and levied to be

collected, in the same manner and at the same time and by the same

officers as town taxes are assessed, levied and collected, provided,

that when a joint fire district is located in more than one town, the

amount to be raised by tax from the area of each such town in which the

joint fire district is located shall be determined in accordance with

subdivision (d) of this section. When such taxes are collected, the

amount thereof shall be paid to the supervisor of the town and by him

immediately paid to the treasurer of the joint fire district.

(d) If a joint fire district includes taxable property located in more

than one town, the amount to be assessed, levied and collected upon the

property within each of such towns shall be apportioned in accordance

with section eight hundred six of the real property tax law.

2. In any case where a parcel of real property separately assessed on

the town assessment roll shall be divided by the line of the joint fire

district or of any zone established therein as provided in subdivision

twenty-seven of section one hundred seventy-six of this chapter, it

shall be the duty of the town assessors, after the valuation of the

whole of such parcel shall have been fixed, to determine what proportion

of such valuation is on account of that part of such parcel lying within

the limits of the joint fire district or of such zone or zones, and the

assessors shall enter such proportion separately on the assessment roll.

The valuation of the real property lying within such joint fire district

or within such zone or zones, as so fixed and determined, shall be the

valuation subject to taxation for the purposes of such joint fire

district or of such zone or zones.

3. The treasurer of each joint fire district shall prepare and file

annually in the office of the town clerk of each town in which any part

of such joint fire district shall be located, and in the office of the

state comptroller, a financial statement setting forth in detail the

receipts and expenditures of such joint fire district. Such statement

shall be filed in such offices within sixty days after the close of the

fiscal year of the joint fire district.