2010 New York Code
TWN - Town
Article 11 - (170 - 189) FIRE, FIRE ALARM AND FIRE PROTECTION DISTRICTS
173 - Filing of determination.

§  173.  Filing of determination. 1. Whenever the town board or boards
  shall adopt a resolution establishing or extending a fire alarm district
  or a fire protection district, or consolidating two  or  more  adjoining
  fire  districts or fire protection districts, or altering the boundaries
  of a fire district or fire protection district,  or  dissolving  a  fire
  district,  a  fire  alarm district or fire protection district, the town
  clerk or clerks shall cause a certified copy of such  resolution  to  be
  duly  recorded  in  the office of the clerk of the county or counties in
  which such fire district, fire alarm district, fire protection district,
  or  consolidated  or  altered  fire  districts,  or  consolidated   fire
  protection  districts,  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,
  extension,  consolidation, dissolution or alteration of such district or
  districts. The expense of such recording shall be a charge  against  the
  district  or  districts.  The  said  determination  shall  be  final and
  conclusive unless a proceeding has been  commenced  for  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. Whenever  the  town  board  or  boards  shall  adopt  a  resolution
  establishing  or extending a fire district for which it is proposed that
  an expenditure is to be  financed  by  the  issuance  of  bonds,  notes,
  certificates  or  other  evidences of indebtedness of the fire district,
  such resolution  or  determination  shall  be  submitted  to  the  state
  comptroller for approval in the following manner:
    (a) Within ten days after the adoption of a resolution by a town board
  approving  the  establishment  or extension of such a district, the town
  clerk of the town shall file a certified copy  of  such  resolution,  in
  duplicate, in the office of the state department of audit and control at
  Albany,  New  York,  together  with  an  application,  in duplicate, for
  permission to create or extend such district as the case  may  be.  Such
  application shall be executed and verified by the supervisor, or by such
  other  officer  of the town as the town board shall determine, and shall
  include the following:
    (1) A certified copy of the  petition,  if  there  is  one,  omitting,
  however,    the   signatures   and   acknowledgments   or   proofs,   or
  authentications.
    (2) An itemized statement of the existing indebtedness  of  the  town,
  both  temporary  and  bonded, including the indebtedness of the town for
  all special district purposes.
    (3) A statement of the aggregate assessed  valuation  of  the  taxable
  real  property  situated  in the proposed district or extension thereof,
  and, if there is a petition, of the portion thereof  owned  by  resident
  owners.
    (b)  Whenever  such an application shall be filed in the office of the
  department of audit and control, the state comptroller shall within five
  days thereafter give notice thereof to the board of supervisors  of  the
  county in which such proposed district or extension is located by filing
  with   the  clerk  of  such  board  of  supervisors  one  copy  of  such
  application. At any time within  fifteen  days  of  the  filing  of  the
  application,  said  board  of  supervisors  may  file  an  objection, in
  writing, in the office of said  department  of  audit  and  control.  In
  addition,  the  state  comptroller  shall  determine  whether the public
  interest will be served by the creation or extension of the district and
  also whether the cost thereof will be an undue burden upon the  property
  of  the  proposed  district or extension. The state comptroller may make
  such determinations upon the original or any amended application, or  in

his  discretion  may require the submission of additional information or
  data in such form and detail as he shall deem sufficient, or  may  cause
  an  investigation  to  be  made, to aid him in making the determinations
  above mentioned.
    3.  Upon the expiration of fifteen days from the date of the filing of
  such application with the clerk of the board  of  supervisors  and  upon
  reaching  a  determination,  the  comptroller  shall  make  an order, in
  duplicate, granting or denying permission for the creation or  extension
  of  the  district and shall file one copy of such order in the office of
  the state department of audit and control at Albany, New York,  and  the
  other  in the office of the town clerk of the town in which the proposed
  district or extension is located. The  town  clerk  shall  present  such
  order to the town board of the town at the next meeting thereof.
    4.  If the state comptroller shall deny permission for the creation or
  extension of the district, the town board shall forthwith adopt an order
  denying the petition. If the state comptroller  shall  grant  permission
  therefor  or if permission of the state comptroller is not required, the
  town board may adopt an order establishing the district or extension  as
  the  boundaries  shall be finally determined. The town clerk shall cause
  certified copies of its resolution and such order to be duly recorded in
  the office of the clerk of the county or counties  in  which  such  fire
  district is located. When so recorded such resolution and order shall be
  presumptive evidence of the regularity of the establishment or extension
  of  such  district.  The  expense  of  such  recording shall be a charge
  against  the  district.  The  said  determination  shall  be  final  and
  conclusive  unless  a  proceeding  for  review in the manner provided by
  article seventy-eight of the civil  practice  law  and  rules  has  been
  commenced  within  thirty  days  from the time of the recording thereof.
  Within ten days after the adoption of such  order  by  the  town  board,
  establishing  the  district  or  extension, the town clerk shall cause a
  certified copy of such order to be filed in  the  office  of  the  state
  department of audit and control at Albany, New York.
    5.  If  the  petition  for  the establishment of a fire district shall
  provide for the dissolution of  an  existing  coterminous  water  supply
  district  having  no bonded indebtedness, then upon the establishment of
  the fire district the district so established shall assume and  pay  all
  the  liabilities  and  indebtedness  of  the  water  supply  district so
  dissolved.