§ 172-g. Filing of determination. 1. Whenever the board of fire
commissioners and the town board shall adopt a resolution diminishing
the area of a fire district and including such area in a fire protection
district, the town clerk shall cause a certified copy of such resolution
to be duly recorded in the office of the clerk of the county in which
such fire district and fire protection district 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 of the fire protection district and the
diminution of the fire district. The expense of such recording shall be
a charge against the fire district. The said determination shall be
final and conclusive unless a proceeding has been commenced for a 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. In the event that the boundaries of a fire district having
indebtedness, either bonded or temporary, shall be diminished pursuant
hereto, such district shall continue in law as it existed immediately
prior to such change of boundaries for the purpose of paying such
indebtedness, and there shall be annually assessed and levied upon and
collected from the taxable real property within such district as it
existed immediately prior to such diminution of its boundaries, and in
the same manner and at the time and by the same officers as town taxes
are assessed, levied and collected, a sum sufficient to pay such
indebtedness and interest thereon as the same shall become due. All and
only the real property within the diminished boundaries of the district
as they exist after the diminution thereof shall be liable for the
payment of indebtedness incurred for the purposes of such district after
such diminution. For the purposes hereof, such diminution of boundaries
shall be deemed effective upon the adoption by the town board of the
resolution providing therefor, unless such resolution shall specify some
other date for such purpose, in which case such diminution shall be
deemed effective upon the date so specified.