§ 189-H — Annual statement of expenditures and levy of taxes

New York § 189-H

• Jurisdiction: New York
• Law TWN: Town
• Art. 11-A: Joint Fire Districts In Towns and Villages

Text

§ 189-h. Annual statement of expenditures and levy of taxes. 1. (a)\nThe fiscal year of each joint fire district shall begin on the first day\nof January and end on the thirty-first day of December. For each fiscal\nyear, the board of commissioners of each joint fire district shall\nprepare and adopt an annual budget in accordance with subdivisions two\nand three of section one hundred eighty-one of this chapter.\n (b) Within three days after the adoption of the annual budget of a\njoint fire district, the fire district secretary shall prepare and\ndeliver to the town clerk of each town in which the fire district is\nlocated two certified copies of the annual budget, and file a certified\ncopy of the annual budget with the clerk of each village in which the\njoint fire district is located. Neither the town board, town supervisor,\ntown clerk or any other officer or employee of any such town, nor the\nboard of trustees, mayor, clerk, treasurer or any other officer or\nemployee of any such village, shall make any change to the annual budget\nof the fire district.\n (c) After the annual budget of the joint fire district has been\naffixed to the annual budget adopted by the town board and a certified\ncopy presented to the board of supervisors of the county in which the\ntown is situated as required by section one hundred fifteen of this\nchapter, the board of supervisors shall assess and levy upon the taxable\nreal property within the joint fire districts the amounts to be raised\nby tax for the purposes of the respective districts as specified in such\nannual budgets and shall cause the amount so assessed and levied to be\ncollected, in the same manner and at the same time and by the same\nofficers as town taxes are assessed, levied and collected, provided,\nthat when a joint fire district is located in more than one town, the\namount to be raised by tax from the area of each such town in which the\njoint fire district is located shall be determined in accordance with\nsubdivision (d) of this section. When such taxes are collected, the\namount thereof shall be paid to the supervisor of the town and by him\nimmediately paid to the treasurer of the joint fire district.\n (d) If a joint fire district includes taxable property located in more\nthan one town, the amount to be assessed, levied and collected upon the\nproperty within each of such towns shall be apportioned in accordance\nwith section eight hundred six of the real property tax law.\n 2. In any case where a parcel of real property separately assessed on\nthe town assessment roll shall be divided by the line of the joint fire\ndistrict or of any zone established therein as provided in subdivision\ntwenty-seven of section one hundred seventy-six of this chapter, it\nshall be the duty of the town assessors, after the valuation of the\nwhole of such parcel shall have been fixed, to determine what proportion\nof such valuation is on account of that part of such parcel lying within\nthe limits of the joint fire district or of such zone or zones, and the\nassessors shall enter such proportion separately on the assessment roll.\nThe valuation of the real property lying within such joint fire district\nor within such zone or zones, as so fixed and determined, shall be the\nvaluation subject to taxation for the purposes of such joint fire\ndistrict or of such zone or zones.\n 3. The treasurer of each joint fire district shall prepare and file\nannually in the office of the town clerk of each town in which any part\nof such joint fire district shall be located, and in the office of the\nstate comptroller, a financial statement setting forth in detail the\nreceipts and expenditures of such joint fire district. Such statement\nshall be filed in such offices within sixty days after the close of the\nfiscal year of the joint fire district.\n