Section 189-D. Establishment of district

The clerk of such town or village
  designated  by  the  town  and  village  boards  participating  in   the
  determination to establish or extend any joint fire district pursuant to
  this  article  shall,  within  ten  days,  cause a certified copy of the
  determination establishing or extending the district to be filed in  the
  state  department  of  audit and control at Albany, New York, and shall,
  within ten days, cause a certified copy  of  such  determination  to  be
  recorded  in  the  office  of  the county clerk, and when so recorded it
  shall be presumptive evidence of the  regularity  and  validity  of  the
  creation  of  the  district  and  of  the  acts  of such boards relating
  thereto. A review of  such  determination  may  be  had  in  the  manner
  provided  in  section  one hundred seventy-three of this chapter, except
  that the undertaking for costs and expenses shall run to such  town  and
  village and apply to the costs and expenses of each.