§ 105. Fire district estimates and budget. 1. The board of
commissioners of each fire district shall submit the fire district
budget on or before the seventh day of November to the budget officer.
The fire district budget shall be in the form prescribed by and pursuant
to subdivision one of section one hundred seven of this article, and
shall be adopted in the manner prescribed in section one hundred
eighty-one of this chapter.

2. The budget officer shall affix the fire district budget to the
annual town budget, established pursuant to section one hundred nine of
this article, as a part thereof. No change shall be made by the budget
officer or the town board in the budget submitted by a fire district.