Section 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.