§ 182. Effect of incorporation of village or city including lands
within a fire district. 1. Whenever any portion of any fire district
heretofore or hereafter established shall be incorporated into the
corporate limits of any incorporated village or city, the town board or
town boards of the town or towns in which such fire district is located,
upon the petition of the resident taxpayers of the incorporated portion
of such fire district, shall adopt a resolution changing the boundaries
of such district by the exclusion therefrom of the incorporated portion
of the district, or, upon the petition of the resident taxpayers of the
unincorporated portion of such fire district, shall adopt a resolution
changing the boundaries of such district by the exclusion therefrom of
the incorporated portion of the district, and thereafter such excluded
portions of the district shall not be entitled to protection, nor liable
to be assessed or taxed for the fire district purposes of such district,
but such portion of the total account of the bonded or other
indebtedness of such district as the assessed valuation, according to
the last preceding town assessment roll, of the territory so excluded
and incorporated in such city or village bears to the assessed
valuation, according to the last preceding town assessment roll, of the
entire territory of such district before exclusion of such part, shall
be assumed and borne by the city or village in which such territory is
included and paid over from time to time to the treasurer of such
district in accordance with the necessary requirements of the district
in paying such indebtedness. Such amounts to be paid by the city or
village may be levied with the city tax or village tax upon the parcels
of land formerly a part of the fire district, or raised by general
taxation, as the village board or governing body of the city may
determine. Such petition shall be signed, and acknowledged or proved in
the same manner as a deed to be recorded, or authenticated in the manner
provided by the election law for authentication of a nominating
petition, by resident taxpayers owning taxable real property aggregating
at least one-half of the assessed valuation of all the taxable real
property owned by resident taxpayers of the portion of the district
proposed to be continued or by resident taxpayers owning taxable real
property aggregating at least one-half of the assessed valuation of all
the taxable real property owned by resident taxpayers of that portion of
the district incorporated, as such may appear. Valuation for purposes
of this section shall be, as such valuations appear upon the latest
completed assessment roll of the town or towns in which such district is
located.

2. Whenever any fire district is located entirely within the corporate
limits of two or more villages by virtue of incorporation of such
villages after the establishment of such fire district and the said
villages or either of them have not been excluded from the limits or
boundaries of such fire district in accordance with the provisions of
subdivision one of this section, the town board and the board of fire
commissioners of such fire district shall meet together at least sixty
days before the annual meeting of the board of supervisors and estimate
the amount necessary and proper to be raised for fire district purposes
and shall certify the same to the board of supervisors of the county.
Such board shall cause the amount thereof to be assessed and levied on
the taxable property of such fire district and collected in the same
manner and at the same time and by the same officers as town taxes are
assessed, levied and collected and, when collected, the amount thereof
shall be paid to the supervisor of the town and by him immediately paid
to the treasurer of such fire district.