Section 172-G. Filing of determination

1.  Whenever  the board of fire
  commissioners and the town board shall adopt  a  resolution  diminishing
  the area of a fire district and including such area in a fire protection
  district, the town clerk shall cause a certified copy of such resolution
  to  be  duly  recorded in the office of the clerk of the county in which
  such fire district and fire protection district are located, and  shall,
  within ten days cause a certified copy of such resolution to be filed in
  the  state  department of audit and control at Albany, New York. When so
  recorded,  such  resolution  shall  be  presumptive  evidence   of   the
  regularity  of the establishment of the fire protection district and the
  diminution of the fire district. The expense of such recording shall  be
  a  charge  against  the fire district.   The said determination shall be
  final and conclusive unless a proceeding has been commenced for a review
  in the manner provided by article seventy-eight of  the  civil  practice
  law and rules within thirty days from the time of recording thereof.
    2.  In  the  event  that  the  boundaries  of  a  fire district having
  indebtedness, either bonded or temporary, shall be  diminished  pursuant
  hereto,  such  district  shall continue in law as it existed immediately
  prior to such change of  boundaries  for  the  purpose  of  paying  such
  indebtedness,  and  there shall be annually assessed and levied upon and
  collected from the taxable real property  within  such  district  as  it
  existed  immediately  prior to such diminution of its boundaries, and in
  the same manner and at the time and by the same officers as  town  taxes
  are  assessed,  levied  and  collected,  a  sum  sufficient  to pay such
  indebtedness and interest thereon as the same shall become due. All  and
  only  the real property within the diminished boundaries of the district
  as they exist after the diminution  thereof  shall  be  liable  for  the
  payment of indebtedness incurred for the purposes of such district after
  such  diminution. For the purposes hereof, such diminution of boundaries
  shall be deemed effective upon the adoption by the  town  board  of  the
  resolution providing therefor, unless such resolution shall specify some
  other  date  for  such  purpose,  in which case such diminution shall be
  deemed effective upon the date so specified.