§ 189-h. Annual statement of expenditures and levy of taxes. 1. (a)
The fiscal year of each joint fire district shall begin on the first day
of January and end on the thirty-first day of December. For each fiscal
year, the board of commissioners of each joint fire district shall
prepare and adopt an annual budget in accordance with subdivisions two
and three of section one hundred eighty-one of this chapter.

(b) Within three days after the adoption of the annual budget of a
joint fire district, the fire district secretary shall prepare and
deliver to the town clerk of each town in which the fire district is
located two certified copies of the annual budget, and file a certified
copy of the annual budget with the clerk of each village in which the
joint fire district is located. Neither the town board, town supervisor,
town clerk or any other officer or employee of any such town, nor the
board of trustees, mayor, clerk, treasurer or any other officer or
employee of any such village, shall make any change to the annual budget
of the fire district.

(c) After the annual budget of the joint fire district has been
affixed to the annual budget adopted by the town board and a certified
copy presented to the board of supervisors of the county in which the
town is situated as required by section one hundred fifteen of this
chapter, the board of supervisors shall assess and levy upon the taxable
real property within the joint fire districts the amounts to be raised
by tax for the purposes of the respective districts as specified in such
annual budgets and shall cause the amount so assessed and levied to be
collected, in the same manner and at the same time and by the same
officers as town taxes are assessed, levied and collected, provided,
that when a joint fire district is located in more than one town, the
amount to be raised by tax from the area of each such town in which the
joint fire district is located shall be determined in accordance with
subdivision (d) of this section. When such taxes are collected, the
amount thereof shall be paid to the supervisor of the town and by him
immediately paid to the treasurer of the joint fire district.

(d) If a joint fire district includes taxable property located in more
than one town, the amount to be assessed, levied and collected upon the
property within each of such towns shall be apportioned in accordance
with section eight hundred six of the real property tax law.

2. In any case where a parcel of real property separately assessed on
the town assessment roll shall be divided by the line of the joint fire
district or of any zone established therein as provided in subdivision
twenty-seven of section one hundred seventy-six of this chapter, it
shall be the duty of the town assessors, after the valuation of the
whole of such parcel shall have been fixed, to determine what proportion
of such valuation is on account of that part of such parcel lying within
the limits of the joint fire district or of such zone or zones, and the
assessors shall enter such proportion separately on the assessment roll.
The valuation of the real property lying within such joint fire district
or within such zone or zones, as so fixed and determined, shall be the
valuation subject to taxation for the purposes of such joint fire
district or of such zone or zones.

3. The treasurer of each joint fire district shall prepare and file
annually in the office of the town clerk of each town in which any part
of such joint fire district shall be located, and in the office of the
state comptroller, a financial statement setting forth in detail the
receipts and expenditures of such joint fire district. Such statement
shall be filed in such offices within sixty days after the close of the
fiscal year of the joint fire district.