§ 184. Fire protection districts. * 1. Whenever the town board shall
have established or extended a fire protection district pursuant to the
provisions of this article, the town board shall provide for the
furnishing of fire protection within the district and for that purpose
may (a) contract with any city, village, fire district or incorporated
fire company maintaining adequate and suitable apparatus and appliances
for the furnishing of fire protection in such district or (b) may
acquire by gift or purchase such apparatus and appliances for use in
such district and may contract with any city, village, fire district or
incorporated fire company for operation, maintenance, and repair of the
same and for the furnishing of fire protection in such district, or
both. The contract may also provide for the furnishing of (1) emergency
service in case of accidents, calamities or other emergencies in
connection with which the services of firefighters would be required and
(2) general ambulance service subject, however, to the provisions of
section two hundred nine-b of the general municipal law. In the event
that the fire department or fire company furnishing fire protection
within the district pursuant to contract does not maintain and operate
an ambulance then a separate contract may be made for the furnishing
within the district of emergency ambulance service or general ambulance
service, or both, with any city, village or fire district the fire
department of which, or with an incorporated fire company having its
headquarters outside the district which, maintains and operates an
ambulance subject, however, in the case of general ambulance service, to
the provisions of section two hundred nine-b of the general municipal
law, or with an ambulance service, certified or registered pursuant to
article thirty of the public health law. Any such contract with any such
ambulance service permitted herein shall be subject to the provisions of
this section.

* NB Effective until April 9, 2026

* 1. Whenever the town board shall have established or extended a fire
protection district pursuant to the provisions of this article, the town
board shall provide for the furnishing of fire protection within the
district and for that purpose may (a) contract with any city, village,
fire district or incorporated fire company maintaining adequate and
suitable apparatus and appliances for the furnishing of fire protection
in such district or (b) may acquire by gift or purchase such apparatus
and appliances for use in such district and may contract with any city,
village, fire district or incorporated fire company for operation,
maintenance, and repair of the same and for the furnishing of fire
protection in such district, or both. The contract may also provide for
the furnishing of (1) emergency service in case of accidents, calamities
or other emergencies in connection with which the services of
firefighters would be required and (2) general ambulance service
subject, however, to the provisions of section two hundred nine-b of the
general municipal law. In the event that the fire department or fire
company furnishing fire protection within the district pursuant to
contract does not maintain and operate an ambulance then a separate
contract may be made for the furnishing within the district of emergency
ambulance service or general ambulance service, or both, with any city,
village or fire district the fire department of which, or with an
incorporated fire company having its headquarters outside the district
which, maintains and operates an ambulance subject, however, in the case
of general ambulance service, to the provisions of section two hundred
nine-b of the general municipal law, or with an ambulance service,
certified or registered pursuant to article thirty of the public health
law, which is not organized under the provisions of section two hundred
nine-b of the general municipal law. Any such contract with any such
ambulance service permitted herein shall be subject to the provisions of
this section.

* NB Effective April 9, 2026

1-a. (a) Except as provided in paragraph (b) of this subdivision,
prior to commencing the negotiation process for such contract with an
incorporated fire company, the incorporated fire company shall file with
the town board a statement itemizing the estimated costs of the
incorporated fire company attributable to the provision of services
under the prospective contract. The estimated costs attributable to the
provision of services under the prospective contract itemized in the
statement shall include, at a minimum, those, if any, for: supplies;
materials; operation, maintenance and repair of equipment and apparatus;
insurance; training; protective clothing, gear and other personnel
costs; building rental, maintenance and operation; and a specified
proportionate share of capital costs. If the fire company is required to
prepare any of the following documents, copies shall be included with
the statement:

(1) the fire company's most recent annual report of directors pursuant
to section five hundred nineteen of the not-for-profit corporation law;

(2) the fire company's most recent verified certificate pursuant to
subdivision (f) of section fourteen hundred two of the not-for-profit
corporation law;

(3) the fire company's most recent internal revenue service form 990;
and

(4) the fire company's most recent annual report pursuant to section
thirty-a of the general municipal law.

(b) The provisions of paragraph (a) of this subdivision shall not
apply to the renewal of a contract when the contract is deemed renewed
in accordance with subdivision four of this section. Upon good cause
shown, the town board may, by resolution, waive in whole or in part the
requirement that the fire company file the statement, and copies of
documents, required by paragraph (a) of this subdivision.

2. The contract shall not be entered into until a public hearing has
been held by the town board. Notice of the hearing shall be published at
least once in at least one newspaper having general circulation in the
district. The notice shall specify the time when and place where the
hearing will be held, and describe in general terms the proposed
contract. The first publication shall be at least ten days prior to the
day specified for the hearing. Before any contract to furnish general
ambulance service by an ambulance service is entered into pursuant to
this section, and before any public hearing is conducted as herein
provided, the consent of such ambulance service to furnish general
ambulance sevice shall be obtained. Such consent shall be evidenced by a
copy of a resolution certified by the secretary of a voluntary ambulance
service or the chief executive officer of a professional ambulance
service.

3. Except as provided in subdivision four of this section, the term of
the contract shall be for a definite period of time, but in no event
shall the term exceed five years. The contract year or years in all such
contracts entered into after the year nineteen hundred sixty shall
terminate on December thirty-first.

4. Instead of being for a definite term as provided in subdivision
three, the contract may be for an original term of one calendar year or
less and provide that it shall be deemed renewed on the same basis each
year thereafter for a further term of one full calendar year without any
further public hearing unless one of the contracting parties shall
notify the other in writing on or before the twentieth day of August
that it elects to terminate the contract on December thirty-first in
that year. The term of any such contract, including renewals, shall not
exceed five years, but the contract may provide that there shall be less
than four such renewals. If the city, village or fire district, fire
department or fire company which is to furnish the service under such a
contract is not a fully paid department or company, the city, village or
fire district governing board, upon the request of the department or
company, shall terminate the contract as provided in this subdivision.
Any such contract may provide that in the month of July of each year in
which such a renewal could occur the town clerk of the town in which the
fire protection district or the major portion thereof is located shall
notify the secretary of the fire department, fire company or ambulance
service which is to furnish the service under the contract that the
contract shall be deemed renewed on the same basis for a further full
term of one calendar year unless one of the contracting parties shall
notify the other in writing on or before the twentieth day of August
that it elects to terminate the contract on December thirty-first in
such year.

5. The contract shall specify a definite sum to be paid each year for
all of the services to be rendered thereunder.

6. The amount which is to be paid each year pursuant to any contract
entered into pursuant to the provisions of this section, together with
all other expenses necessarily incurred or occasioned by reason of the
establishment or extension of the fire protection district, shall be
assessed and levied upon the taxable property in the district and
collected in the same manner, 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. The
supervisor shall pay to the city, village, fire district, incorporated
fire company or ambulance service furnishing such service the amount to
be paid each year for the service in one sum or in installments as the
contract may provide.

7. If a fire protection district shall be situated partly in each of
two or more towns any action which would be taken by the town board in
the case of a district situated in only one town shall be taken by the
town boards of the several towns acting jointly by a majority vote of
the members of each of such town boards, and the notice of public
hearing required by this section shall be given by the town clerks of
the several towns acting jointly.

8. By mutual consent of the contracting parties, and after a public
hearing held pursuant to notice in the manner aforesaid, any such
contract heretofore or hereafter executed may be (1) amended, (2)
terminated, or (3) terminated and a new contract may be entered into in
lieu thereof, if the town board, after such hearing, shall determine, by
resolution, that it is in the public interest so to do. Such notice
shall state in general terms the reason why any existing contract is to
be amended or terminated, and if a new contract is to be entered into
the notice shall also describe the new contract in general terms.

9. The term "fire protection," as used in this section, includes
inspections of buildings and properties in the fire protection district
for the purposes specified in and as authorized by sections eight
hundred seven-a and eight hundred seven-b of the education law,
subdivision four of section three hundred three of the multiple
residence law, and section one hundred eighty-nine of the town law.

10. The provisions of this section shall not be deemed to have amended
subdivision two of section two hundred nine-b or section two hundred
nine-d of the general municipal law, or any other general, special or
local law requiring the consent of a fire department, fire company or an
emergency rescue and first aid squad to the entering into of a contract
for services to be performed by such department, company or squad.