Section 176. Powers and duties of fire district commissioners  


Latest version.
  • Subject to
      law and the provisions of this chapter, the fire district  commissioners
      of  every  fire  district  shall constitute and be known as the board of
      fire  commissioners  of  such  fire  district.  Such   board   of   fire
      commissioners
        * 1. Shall elect one of their members as chairman at the first meeting
      of fire commissioners after such district shall have been established or
      consolidated  and  annually  thereafter  at  the  first  meeting thereof
      following each election of fire district officers. Such  chairman,  when
      present,   shall   preside   at  the  meetings  of  the  board  of  fire
      commissioners. In the absence of the  chairman  the  other  members  may
      designate one of their members to act as temporary chairman.
        * NB Effective until March 21, 2010
        * 1. Shall elect one of their members as chairman at the first meeting
      of  fire  commissioners  after such district shall have been established
      and annually thereafter at the  first  meeting  thereof  following  each
      election  of  fire district officers. Such chairman, when present, shall
      preside at the meetings of the  board  of  fire  commissioners.  In  the
      absence  of  the  chairman  the other members may designate one of their
      members to act as temporary chairman.
        * NB Effective March 21, 2010
        2. Shall appoint a fire district secretary.
        2-a. May, notwithstanding the provisions of subdivision two of section
      one hundred seventy-four of this chapter, provide by resolution  that  a
      proposition  shall  be  submitted  at any annual fire district election,
      other than one at which a fire district  treasurer  is  required  to  be
      elected, determining that the office of fire district treasurer shall be
      an  appointive  office in such district. If such proposition be approved
      at such election, the office of fire district treasurer shall thereafter
      be an appointive office in such district and no fire district  treasurer
      shall  be  elected  at  the  expiration  of  the  term  of office of the
      incumbent  elected  fire  district  treasurer.   The   board   of   fire
      commissioners  at its organization meeting shall annually appoint a fire
      district treasurer to hold office until the thirty-first day of December
      next succeeding his appointment. In  any  fire  district  in  which  the
      office  of  fire  district  treasurer has been made appointive, the fire
      district commissioners shall designate one of their members  to  act  as
      temporary chairman at the organization meeting each year until such time
      as a chairman of the board of fire commissioners shall be chosen.
        In  any  fire  district in which the office of appointed fire district
      treasurer may exist, the board of  fire  commissioners  may  provide  by
      resolution  that  a  proposition  shall  be submitted at any annual fire
      district election determining that the office of fire district treasurer
      shall be an elective office in such district.  If  such  proposition  be
      approved  at  such election, the office of fire district treasurer shall
      thereafter be an elective office in such district and  a  fire  district
      treasurer  shall  be elected at the next succeeding annual fire district
      election in accordance with the provisions of subdivision two of section
      one hundred seventy-four of this chapter and the term of office  of  the
      appointive  fire  district  treasurer  for  whom such successor shall be
      elected shall expire on the thirty-first day of December next succeeding
      such annual fire district election.
        3. Whenever a vacancy shall occur in any  fire  district  office,  the
      board  of  fire  commissioners  of  such  district, or a majority of the
      members thereof in office may appoint a qualified  person  to  fill  the
      vacancy.  If  the appointment be made to fill a vacancy in an appointive
      office, the person so appointed shall hold office for the  remainder  of
      the  unexpired  term. If the appointment be made to fill a vacancy in an
    
      elective office, the person so appointed shall  hold  office  until  the
      thirty-first  day  of  December  next  succeeding  the first annual fire
      district election held thereafter and at such election a successor shall
      be  elected for the unexpired portion of the term beginning on the first
      day of January next succeeding. If a vacancy shall occur in any elective
      fire district office after the first day of October  in  any  year,  the
      person  so  appointed  to  fill  the vacancy shall hold office until the
      thirty-first day of December  of  the  following  calendar  year  and  a
      successor  shall  be  elected  at the annual fire district election held
      immediately prior thereto to serve for  the  unexpired  portion  of  the
      term;  provided,  however,  that  if a vacancy so occurs in any elective
      fire district office, the term of which would expire on the thirty-first
      day of December next succeeding, the  person  so  appointed  shall  hold
      office only until such thirty-first day of December.
        4. Shall require the fire district treasurer, before entering upon the
      duties  of  his office, to give an official undertaking, conditioned for
      the faithful performance of his duties and that he will well  and  truly
      keep,  pay over and account for all moneys and property belonging to the
      fire district and coming into his hands as such treasurer, in such form,
      in such sum and with such sureties as the board  of  fire  commissioners
      shall  direct and approve and such approval shall be indicated upon such
      undertaking, and when approved such undertaking shall be  filed  in  the
      office  of  the  town  clerk  of the town in which such fire district is
      located. If such district is situated in more than one town, a duplicate
      original  of  such  undertaking,  approved  by   the   board   of   fire
      commissioners,  shall  be  filed in the office of the town clerk of each
      town in which such district is located. The fire district  commissioners
      may by resolution determine that such undertaking shall be executed by a
      surety  company authorized to transact business in the state of New York
      and that the expense thereof shall be a charge on the fire district.
        4-a. Shall audit all claims against the fire district  and  shall,  by
      resolution,  order the payment thereof by the fire district treasurer in
      the amounts allowed. Except as otherwise provided by  this  subdivision,
      no  such  claim  shall  be  audited or ordered paid by the board of fire
      commissioners unless an itemized voucher therefor, in such form  as  the
      board  of  fire commissioners shall prescribe, shall have been presented
      to the board of fire commissioners for audit and allowance. The board of
      fire commissioners may provide by resolution that no such claims may  be
      presented,  audited  or  paid unless they be either verified under oath,
      or, in lieu of such verification, certified, to be true and correct in a
      statement signed by or on behalf of the claimant. The provisions of this
      subdivision shall not be applicable to claims for the payment  of  fixed
      salaries,  compensation  for services of officers or employees regularly
      engaged by the fire district at agreed wages by  the  hour,  day,  week,
      month  or  year  unless  so  required by resolution of the board of fire
      commissioners adopted at  the  organization  meeting  in  the  month  of
      January,  the principal of or interest on obligations issued by the fire
      district, fixed  amounts  becoming  due  on  lawful  contracts  for  the
      purchase  of  water  for  fire  protection,  and  amounts which the fire
      district may be required to  pay  to  the  state  employees'  retirement
      system  on  account  of  contributions  for past and current services of
      firemen. The board of fire commissioners  may,  further,  by  resolution
      authorize  the  payment  in  advance  of  audit  of  claims  for  light,
      telephone, postage, freight and express charges. All such  claims  shall
      be presented at the next regular meeting for audit, and the claimant and
      the  officer  incurring  or  approving  the  same  shall  be jointly and
      severally liable  for  any  amount  disallowed  by  the  board  of  fire
      commissioners.
    
        4-b.  Any fire commissioner, secretary or treasurer of a fire district
      may administer any necessary oath in any matter or  proceeding  lawfully
      before him, or in connection with any paper to be filed with him as such
      officer.
        4-c.  Notwithstanding  the  provisions  of  subdivision four-a of this
      section, may by resolution establish a petty  cash  fund  for  the  fire
      district  treasurer  for  the  payment, in advance of audit, of properly
      itemized and verified or certified  bills  for  materials,  supplies  or
      services  furnished  to the fire district for the conduct of its affairs
      and upon terms calling for payment to the vendor upon  the  delivery  of
      any  such  materials  or supplies or the rendering of any such services.
      The amount of such petty cash fund shall not exceed  two  hundred  fifty
      dollars.  At the time of any payment from such fund, the treasurer shall
      require delivery to him of a bill in form sufficient for  audit  by  the
      board  of  fire commissioners as required by law. At each meeting of the
      board of fire commissioners a list of all expenditures  made  from  such
      fund  since  the  last  meeting  of  the  board, together with the bills
      supporting such expenditures, shall be presented by the treasurer to the
      board of fire commissioners for audit. The board of  fire  commissioners
      shall  direct  the  treasurer to reimburse such petty cash fund from the
      appropriate budgetary item or items, in an amount equal to the total  of
      such  bills  which it shall so audit and allow. Any of such bills or any
      portion of such bills which the board of fire commissioners shall refuse
      to audit and allow shall be the personal liability of the treasurer  and
      he  shall  promptly reimburse such petty cash fund in the amount of such
      disallowances. If such reimbursement has not been made by  the  time  of
      the  first  payment  of  salary to the treasurer after the action of the
      board of fire commissioners in disallowing an amount so  expended,  such
      amount  shall be withheld from such salary payment to the treasurer and,
      if necessary, subsequent salary payments and paid into such  petty  cash
      fund  until  an amount equal to the amount so disallowed in the audit of
      the board of fire commissioners has been repaid to the petty cash  fund.
      Any bond or undertaking filed by the treasurer shall be available to the
      fire  district  for  recovery  of  any  losses incurred by reason of the
      operation of such petty cash fund.
        5. Shall cause a map to be prepared showing the  exact  boundaries  of
      the  fire  district.  If  such  map  indicates  boundary  lines that are
      contiguous with an adjacent fire district or fire districts,  then  such
      adjacent  fire district or fire districts shall be given written notice,
      by certified mail, return receipt requested, addressed to the  secretary
      of  such  fire  district,  of the intention to file a fire district map,
      together with a copy of such map. Such  notice  shall  be  sent  by  the
      secretary  of  the fire district preparing such map. If an adjacent fire
      district objects to the location  of  a  boundary  line  affecting  such
      adjacent  fire  district,  then within forty-five days of the receipt of
      such notification and map, such objections shall be filed with the  fire
      district  secretary of the fire district proposing such map and with the
      town clerk of each town in which any  part  of  such  fire  district  is
      located.  If  such  map  does not indicate any boundary lines contiguous
      with an adjacent fire district or fire districts, then a certified  copy
      of  such  map  shall be filed by the secretary of the fire district with
      the town clerk of each town in which any part of the  fire  district  is
      located  for  approval by the town board and, when so approved and filed
      by the secretary of the fire district, in the office of the  town  clerk
      and  filed  by  the  secretary of the fire district in the office of the
      county clerk in which said fire district or any part  thereof  shall  be
      located,  shall constitute presumptive evidence of the boundaries of the
      fire district. If  such  map  indicates  any  boundary  lines  that  are
    
      contiguous  with  an adjacent fire district, such map shall be submitted
      by the secretary of the fire district to the town clerk of each town  in
      which  any  part of the fire district is located, together with proof of
      service  upon  such  adjacent  fire  district  or fire districts of such
      proposed map, and that more than forty-five days have elapsed since such
      service was made. In addition, if objections have  been  filed,  then  a
      verified  statement  either  amending  the  proposed  map  to  meet such
      objections or denying such objection in whole or in part, shall also  be
      filed.  If  the objections are denied, the town board in which town such
      disputed boundary line is located shall, within thirty  days  after  the
      submission  of  all  proofs,  objections  and  denials,  cause  the town
      engineer, if there be one, or, if not, hire a licensed land surveyor, to
      survey the boundary line or lines. If the disputed line or lines lie  in
      more  than  one town, the town boards, acting jointly by a majority vote
      of the members of each such town shall determine which town engineer  or
      licensed land surveyor shall survey the boundary line or lines. The cost
      of  this  survey,  if  any, shall be borne equally by the fire districts
      involved. Upon receipt by the town board or town boards of the survey of
      the disputed boundary line or lines, each involved fire  district  shall
      be  immediately  notified  by  the  town  clerk  or  town  clerks. If no
      objections are served upon the town clerk or  clerks  by  adjacent  fire
      districts  within  sixty  days  of  receipt  of such notification or the
      boundary line or lines have  been  adjusted  to  meet  objections,  then
      thereafter  and within twenty days, the town board or town boards if one
      disputed line or lines lie in more than one town shall  cause  a  public
      hearing  to  be  held,  at  which hearing owners of real property in the
      affected area shall be given  an  opportunity  to  be  heard.  Upon  the
      conclusion  of  said  public hearing, the town board shall determine the
      disputed line or lines, and if the disputed line or lines  lie  in  more
      than  one town, the town boards acting jointly by a majority vote of the
      members of each such town board shall determine  the  disputed  line  or
      lines  and  a copy of such map, as finally approved by the town board or
      town boards, shall be filed in the office of the town  clerk  or  clerks
      and  certified  copy shall be filed in the office of the county clerk in
      which said fire district or any part thereof shall be located. Such  map
      shall then constitute presumptive evidence of the boundaries of the fire
      district. The town clerk shall notify each affected fire district of the
      filing  of  such  map  in such town clerk's office or offices and in the
      office of the county clerk. The town clerk or clerks shall also  publish
      a  notice of the filing of said map in the official paper of the town or
      towns.  Any  fire  district  believing  itself  aggrieved  or  aggrieved
      property  owner  may  within  thirty  days of receipt of notification or
      publication commence an appropriate proceeding in the supreme  court  of
      the  state  of New York, in accordance with article seventy-eight of the
      civil practice law and rules, naming the involved fire district and  the
      town  board  or boards as respondents. All fire district maps heretofore
      approved by the town board of each town in which any part  of  the  fire
      district  is  located and which map was filed in the office of the clerk
      of each town in which said fire district is located  and  filed  in  the
      office  of  the  county  clerk  in  which said fire district or any part
      thereof is located, prior to the first day of January, nineteen  hundred
      eighty-one,  shall continue to be presumptive evidence of the boundaries
      of such fire district.
        6. Shall give notice of annual elections in  the  manner  provided  in
      this article.
        7. Shall require that candidates for district offices file their names
      with  the  secretary  of the fire district at least twenty days prior to
      the date of such fire district elections and in addition may provide  by
    
      resolution   that   such  nominations  be  submitted  in  petition  form
      subscribed by twenty-five qualified voters of the  district.  Thereafter
      the  ballots  prepared  for the election of fire district officers shall
      specify  the  names of the candidates duly filed and in addition provide
      proper blank spaces for each office to be filled at  such  election.  If
      any  such resolution shall be adopted, the requirements thereof shall be
      specified in the notice of each fire district election held  thereafter.
      The  board of fire commissioners may rescind such resolution at any time
      and thereafter fire district officers  shall  be  elected  as  otherwise
      provided herein.
        8.  Shall appoint officials for fire district elections as provided in
      section one hundred seventy-five of this chapter  and  may  provide  for
      their compensation pursuant to such section.
        9. Shall have the power to make any and all contracts for the purposes
      herein authorized within the appropriations approved by the taxpayers of
      the district or within the statutory limitations specified herein.
        10.   May  organize,  operate,  maintain  and  equip  fire  companies,
      including the purchase of uniforms to be used by  the  members  of  such
      companies, and provide for the removal of such members for cause.
        11.  May  adopt rules and regulations governing all fire companies and
      fire departments in said district and  prescribing  the  duties  of  the
      members  thereof  and  enforce discipline and provide for public drills,
      parades, funerals, inspections and reviews of  the  fire  district  fire
      department,  or any company or unit thereof, within the fire district or
      at other places within the state, any adjoining state or in Canada. Such
      rules and regulations shall not authorize any member  of  the  board  of
      fire  commissioners  to  interfere  with  the  duties  of  the  chief or
      assistant chief at such times as the fire department or any  company  or
      squad thereof is on duty.
        11-a.  The  members  of the fire department of the fire district shall
      meet at a time and place designated by the board of  fire  commissioners
      on  the  Thursday  following the first Tuesday in April of each year and
      nominate persons for the offices of chief and such assistant  chiefs  as
      may be provided for in the rules and regulations adopted by the board of
      fire commissioners. If the Thursday following the first Tuesday in April
      falls  upon  a  day  of  special religious observance, the board of fire
      commissioners may designate  any  other  weekday  in  April  after  such
      Thursday  as the day upon which to hold such meeting. Each nominee shall
      be a member of the fire department.  In  addition,  the  board  of  fire
      commissioners  may  by  resolution  require that any or all of such fire
      department officers  shall  be  residents  of  the  fire  district.  All
      nominations  shall  be made by ballot. The person acting as secretary of
      such meeting shall  promptly  notify  the  fire  district  secretary  in
      writing  of  such  nominations.  The  board of fire commissioners at its
      meeting next succeeding the making of such  nominations  shall  consider
      the  same  and  shall  appoint such persons to the offices to which they
      have been respectively nominated or, if a nomination is not approved the
      board of fire commissioners shall call another meeting of the members of
      the fire department at which a new nomination shall be made to take  the
      place  of  any  nomination  not approved, which procedure shall continue
      until a full set of officers is approved. Any such person  shall  assume
      the duties of his office as soon as he has been appointed thereto by the
      board  of  fire  commissioners  and  shall  serve until his successor is
      appointed. A person who has been convicted of arson in any degree  shall
      not be eligible for nomination, election or appointment to the office of
      fire  department  chief or assistant chief. Any fire department chief or
      assistant chief who is convicted of arson in any degree during his  term
      of office shall be disqualified from completing such term of office.
    
        11-b.  The  members  of  the  fire  department at a regular or special
      meeting of the department held after the month of April but prior to the
      month of November in any year may adopt a resolution  recommending  that
      future  meetings for the nomination of the chief and assistant chiefs be
      held  in December, either on the first Thursday, the first Saturday, the
      Thursday following the first Tuesday, the Saturday following  the  first
      Tuesday,  the  Thursday  following  the  second Tuesday, or the Saturday
      following the second Tuesday in such month, instead of April as provided
      in subdivision eleven-a of this section. Provided,  however,  the  Davis
      Park fire department may adopt a resolution to hold future meetings, for
      nomination  of  chief  and  assistant  chiefs,  on  the  last  Sunday in
      September. The notice or call for such meeting shall specify that such a
      resolution will be offered to be voted upon at  such  meeting.  If  such
      resolution  is adopted, the board of fire commissioners may adopt a rule
      or regulation providing that future meetings for the nomination of chief
      and assistant chiefs shall be held in  December,  either  on  the  first
      Thursday,  the first Saturday, the Thursday following the first Tuesday,
      the Saturday following the first Tuesday,  the  Thursday  following  the
      second  Tuesday,  or  the  Saturday following the second Tuesday in such
      month or the last Sunday in September in the Davis Park fire department,
      as specified in the fire department  resolution,  instead  of  April  as
      provided  in subdivision eleven-a of this section. Each nominee shall be
      a member of the fire department and a resident of the state of New York.
      In addition, the board of fire commissioners may by  resolution  require
      that  any  or all of such fire department officers shall be residents of
      the fire district. All nominations shall be made by ballot.  The  person
      acting  as  secretary  of  such  meeting  shall promptly notify the fire
      district secretary in writing of such nominations.  The  board  of  fire
      commissioners  at  its organization meeting in the month of January next
      succeeding the making of such nominations shall consider  the  same  and
      shall  appoint  such  persons  to  the  offices  to which they have been
      respectively nominated or, if a nomination is not approved the board  of
      fire commissioners shall call another meeting of the members of the fire
      department  at which a new nomination shall be made to take the place of
      any nomination not approved, which procedure shall continue until a full
      set of officers is approved. Any such person shall assume the duties  of
      his office as soon as he has been appointed thereto by the board of fire
      commissioners and shall serve until his successor is appointed. A person
      who  has been convicted of arson in any degree shall not be eligible for
      nomination, election or appointment to the  office  of  fire  department
      chief  or  assistant chief. Any fire department chief or assistant chief
      who is convicted of arson in any degree during his term of office  shall
      be disqualified from completing such term of office.
        If  the  date  of  meetings  for the nomination of chief and assistant
      chiefs is changed from April to September or December  pursuant  to  the
      foregoing  provisions  of  this  subdivision,  the  members  of the fire
      department at a regular or special meeting of the department held  after
      the  month  of  April but prior to the month of November in any year may
      adopt a resolution recommending that future meetings for the  nomination
      for  such  officers shall be held in April pursuant to the provisions of
      subdivision eleven-a of this section. The call for  such  meeting  shall
      specify  that such a resolution will be offered to be voted upon at such
      meeting.  If  such  a  resolution  is  adopted,  the   board   of   fire
      commissioners  may  adopt  a  rule  or  regulation providing that future
      meetings for the nomination of chief and assistant chiefs shall be  held
      in  April  pursuant  to  the  provisions of subdivision eleven-a of this
      section and that the provisions of such subdivision eleven-a shall again
      become applicable.
    
        11-c. May adopt a resolution to employ paid firefighters and paid fire
      officers including but not limited to a paid chief of the fire  district
      department,  provide for their powers and duties, determine the chain of
      command  in  the  fire  department  as  between   volunteer   and   paid
      firefighters,  determine  that paid chief and/or any other paid officers
      shall have charge of apparatus and other equipment, and  determine  that
      the volunteer firefighters and volunteer officers of the fire department
      shall  act  under the orders and control of such paid fire officers. The
      board of fire commissioners may adopt a resolution  to  appoint  a  paid
      chief  of  the  fire  district  department  only  after holding a public
      hearing prior to adopting such resolution. The notice  of  such  hearing
      shall  be  published  and  posted  and such hearing shall be held in the
      manner provided in section one hundred seventy-one of this article for a
      hearing upon the establishment of a  fire  district.  The  notice  shall
      state  the  reason  for  the  hearing  including  but not limited to the
      proposed employment of and proposed salary for the paid chief.
        12. May contract for  a  supply  of  water  and  for  the  furnishing,
      erection,  maintenance, care and replacement of fire hydrants, including
      the erection and maintenance of markers therefor, and  removal  of  snow
      and  ice  to  provide access thereto, for fire purposes for a period not
      exceeding five years without any  appropriation  vote  therefor  by  the
      qualified voters of such district.
        12-a.  In order to provide a supply of water for firefighting purposes
      for any area of a fire district which does  not  have  an  adequate  and
      available  supply  or  which  cannot  be  suitably  supplied by contract
      pursuant to  subdivision  twelve  of  this  section,  (1)  may  purchase
      permanent  or  temporary  rights to take water from cisterns, wells, and
      bodies of water and water-courses within the fire district, or may lease
      such rights, and (2) may purchase, construct  or  lease,  and  maintain,
      fire  suction  pools in bodies of water and water-courses, fire cisterns
      and fire wells, including necessary pipes,  pumps,  hydrants  and  other
      facilities in connection therewith, and may purchase and lease necessary
      real  property  and  rights  in  land  and water therefor. The water and
      improvements shall be used for fire-fighting purposes only and the water
      shall not be sold. The fire suction pools, fire cisterns and fire  wells
      shall  be fenced or covered to prevent trespass by children and domestic
      animals. Any such improvement shall be located upon real property within
      the fire district which is owned or leased by the fire district or  upon
      which  an  easement  has been acquired by the fire district, except such
      portions of the improvement which  are  located  within  the  bounds  of
      public highways, roads or streets with the consent of the state or local
      official  charged  with  the supervision of the highway, road or street.
      The board of fire commissioners may purchase insurance  to  protect  the
      fire district from liability for damage to persons or property resulting
      from  the  maintenance of any such improvement by the fire district. If,
      after proceeding pursuant to this subdivision, an adequate and available
      supply of water for fire-fighting purposes becomes  available  for  such
      area  or  if  a  suitable  supply  may  be obtained therefor by contract
      pursuant to subdivision twelve  of  this  section,  the  fire  district,
      nevertheless, may continue to act pursuant to this subdivision.
        13.   May   purchase   or   lease  apparatus  and  equipment  for  the
      extinguishment and the prevention of  fires  and  for  the  purposes  of
      emergency rescue and first aid and fire police squads.
        14. For the preservation, protection and storing of fire apparatus and
      equipment  and  for  the  social and recreational use of the firemen and
      residents of the district and for any of the purposes authorized by law,
      may acquire by purchase, lease, gift, devise or  by  condemnation,  real
      property   and  erect,  construct,  alter,  repair  and  equip  suitable
    
      buildings, and may furnish necessary supplies for such purposes, and may
      lease portions thereof not required for fire district purposes. All real
      property required by any fire district for  any  purpose  authorized  by
      this  article  shall  be deemed to be required for public use and may be
      acquired by such fire district.
        15. May construct and maintain an adequate fire alarm system  in  said
      district.
        16.  May  contract  to  provide  outside of the fire district (1) fire
      protection, (2) emergency service in case of  accidents,  calamities  or
      other  emergencies,  or  (3)  general  ambulance service pursuant to the
      provisions of section two hundred nine-b of the general  municipal  law,
      upon such terms as the board of fire commissioners may determine proper,
      provided  that  such service can be supplied without undue hazard to the
      fire district furnishing the service. Whenever the  fire  department  or
      fire  company  of  a  fire district provides any such service to outside
      territory pursuant to a  contract,  as  aforesaid,  the  board  of  fire
      commissioners  of  such  fire district may pay to the fire department of
      such fire district, or to any fire company or  companies  of  such  fire
      district,  performing the service, such portion of the contract price as
      such board may deem proper, but not in any event to  exceed  thirty-five
      per  centum  of such contract price. The amount received pursuant to any
      such contract may be expended without being included in the amount  that
      may  be expended annually without the adoption of a proposition therefor
      as provided in subdivision numbered eighteen  of  this  section  and  in
      section one hundred seventy-nine of this chapter.
        17.  May  employ an attorney to counsel and assist in the discharge of
      its official duties and give it such professional  services  as  it  may
      require  in  conducting or defending any action or legal proceedings. If
      the town attorney shall be so employed he shall receive, in addition  to
      his salary as town attorney, such compensation from the fire district as
      shall  be agreed upon between the commissioners of the fire district and
      such  town  attorney,  notwithstanding   the   provisions   of   section
      twenty-seven of this chapter.
        18.  May,  without the adoption of a proposition, expend from the fire
      district revenues for any fiscal year amounts appropriated for
        (1) the payments under contracts made pursuant to subdivisions  twelve
      and twenty-two of this section,
        (2)  the  payments required under a lease to provide a supply of water
      for fire fighting purposes entered into pursuant to subdivision twelve-a
      of this section,
        (3) the payment of the  principal  of  and  interest  on  bonds,  bond
      anticipation  notes  and  capital notes issued by the fire district, and
      budget notes issued pursuant to the provisions of subdivisions five, six
      and seven of paragraph a of section 29.00 of the local finance law,  and
      interest  on tax anticipation notes issued pursuant to the provisions of
      paragraphs c-1 and c-2 of section 24.00 of the local finance law,
        (4) the compensation of paid fire district officers,  fire  department
      officers, firemen and other paid personnel of the fire department,
        (5)  contributions  to the New York state employees' retirement system
      and the New York state policemen's and firemen's  retirement  system  on
      account  of past and current services of paid fire district officers and
      employees, including the paid officers, firemen and other  personnel  of
      the fire department,
        (6)  an assessment, charge, share or other payment required to be paid
      as the result of the participation by the fire district  in  any  county
      self-insurance  plan  under  article  five of the workmen's compensation
      law,
    
        (7) the cost of insurance  secured  to  indemnify  the  fire  district
      against  liability  for  benefits or compensation required to be paid or
      furnished under or pursuant to the volunteer firemen's benefit  law  and
      workmen's  compensation  law,  or  for  the  payment  of the benefits or
      compensation  required to be paid or furnished under or pursuant to such
      laws by a fire district which is a self-insurer under such laws, to  the
      extent  that  such  benefits and compensation have not been recovered in
      such fiscal year under section twenty of the volunteer firemen's benefit
      law or section twenty-nine of the workmen's compensation law,
        (7-a)  the  payment  required  annually  to  fund  service  awards  to
      volunteer  firefighters made pursuant to article eleven-A of the general
      municipal law,
        (8) the  cost  of  blanket  accident  insurance  purchased  under  the
      provisions  of  section  four  thousand  two hundred thirty-seven of the
      insurance law to  insure  volunteer  firemen  against  injury  or  death
      resulting  from  bodily  injuries  sustained  by  such  firemen  in  the
      performance of their duties,
        (9) medical, surgical, hospital or other care or treatment and medical
      inspections required in connection with  the  disability  of  paid  fire
      department  personnel  pursuant  to  section  two hundred seven-a of the
      general municipal law, to the extent, if any, that such charges will not
      be paid by an insurance carrier or county self-insurance plan under  the
      workmen's  compensation  law  or  have not been recovered in such fiscal
      year under such section two hundred seven-a or under section twenty-nine
      of the workmen's compensation law,
        (10) employer's contributions for  old  age  and  survivors  insurance
      coverage under article three of the retirement and social security law,
        (11)  the  payment  of  the  principal of and interest on indebtedness
      evidenced by tax anticipation notes issued pursuant to  subdivision  one
      of  paragraph d of section 24.00 of the local finance law in relation to
      newly-created  fire  districts  under  subdivision  twenty-six  of  this
      section, and
        (12)   the   payment   of   compromised  claims  and  judgments  under
      subdivisions twenty-eight and thirty of this section;
        (13) the cost of insurance secured  to  indemnify  the  fire  district
      against  liability  arising  out  of  the ownership, use or operation of
      motor vehicles owned by the fire district; and
        (14)  the  payment  of  monetary  rewards  pursuant   to   subdivision
      thirty-one of this section.
        (15)  the  cost  of  fuel  for  the  fire district emergency vehicles,
      including fuel tax carry-overs.
        (16) the cost of audits  required  pursuant  to  section  one  hundred
      eighty-one-a of this article.
      In addition to such expenditures, the board of fire commissioners of any
      fire  district  may,  without  the  adoption  of a proposition therefor,
      expend from the first district revenues for any fiscal year for purposes
      authorized by or pursuant to law not to exceed two thousand dollars  and
      in  districts  having a full valuation of real property taxable for fire
      district purposes in excess of one million dollars an additional  amount
      equivalent to one mill for each dollar of full valuation of taxable real
      property  in  excess  of  the first million dollars of full valuation of
      such taxable real property. Such full valuation shall, for the  purposes
      of  this  subdivision, be computed by dividing the assessed valuation of
      the real property subject to taxation by the fire district, as shown  on
      the  assessment  roll  for  the fire district which was completed in the
      second calendar year prior to that in which the  expenditure  is  to  be
      made,  by  the  town  equalization rate established for such roll by the
      state board of equalization and assessment. Where,  in  the  case  of  a
    
      newly-created  fire district, there is no such completed assessment roll
      for such fire district, full valuation  shall  be  determined  from  the
      assessment  roll  upon  which  the  real  property  included  within the
      district  was  assessed for town purposes and which was completed in the
      second calendar year prior to that in which the  expenditure  is  to  be
      made.  In  any  fire district the foregoing limitations provided in this
      subdivision may be exceeded if a proposition has been  adopted  pursuant
      to  paragraph (d) of subdivision one of section one hundred seventy-nine
      of this chapter.
        The foregoing limitations on expenditures shall not be  applicable  to
      the  proceeds  of  a  contract for fire department services entered into
      pursuant to the provisions of subdivision sixteen of  this  section  and
      such  proceeds may be expended for purposes authorized by or pursuant to
      law.
        The foregoing limitations on expenditures shall not be  applicable  to
      appropriations   to   or   expenditures  from  a  repair  reserve  fund,
      contingency and tax stabilization reserve fund,  capital  reserve  fund,
      debt  stabilization  fund, workers' compensation reserve fund, mandatory
      reserve fund, unemployment  insurance  reserve  fund  or  liability  and
      casualty  reserve  fund  established  pursuant to sections six-d, six-e,
      six-g, six-h, six-j, six-l, six-m and six-n  of  the  general  municipal
      law,  or  to  the  use  of  the income and capital gains realized on the
      investments of the assets of such funds.
        The foregoing limitations on expenditures shall not be  applicable  to
      the  use  of  premiums  from  the sale of fire district obligations, the
      unexpended portion of the proceeds of  fire  district  obligations,  the
      income  and  capital  gains  realized on the temporary investment of the
      proceeds, inclusive  of  premiums,  of  fire  district  obligations,  as
      provided in section 165.00 of the local finance law.
        The  foregoing  limitations on expenditures shall not be applicable to
      the use of the proceeds of a gift or gifts given to a fire district, and
      such proceeds may be expended for purposes authorized by or pursuant  to
      law.
        The  provisions of this subdivision shall not be deemed to prevent the
      issuance of bonds, bond anticipation  notes,  capital  notes  or  budget
      notes  to  finance any object or purpose for which the fire district may
      expend money.
        The foregoing limitation on expenditures shall not  be  applicable  to
      the  use  of  insurance proceeds received for the loss, theft, damage or
      destruction of real or personal property when proposed  to  be  used  or
      applied  to  repair  or  replace  such  property.  Such  proceeds may be
      appropriated by resolution of the board of  fire  commissioners  at  any
      time for such objects and purposes.
        The  foregoing  limitation  on expenditures shall not be applicable to
      contributions to the state's unemployment insurance fund on  account  of
      salaries  paid  to  fire  district officers and employees, including the
      paid officers, firemen and other personnel of the fire department.
        18-a. May employ such persons as may be necessary  to  effectuate  the
      objects  and  purposes  of the district. Persons may be employed as paid
      firemen, however, only after  a  public  hearing  in  relation  to  such
      employment.  Any  such  hearing  shall  be  held  by  the  board of fire
      commissioners and the notice of the hearing shall state  the  time  when
      and  place in the district where the hearing will be held, the number of
      paid firemen to be employed and the total annual amount to be spent  for
      the  salaries or other compensation of such firemen. The notice shall be
      published in the official newspaper of the district at  least  once  not
      more than twenty nor less than ten days before the hearing.
    
        19. Shall have the exclusive management and control of the property of
      the  fire  district  and may insure the same against loss or damage from
      any risk whatsoever and may contract at the expense of the district  for
      insurance indemnifying the district, its officers, agents, employees and
      the members of all fire companies against any loss arising from injuries
      to  persons  or  property  through the operation and maintenance of such
      fire district and the performance of the duties thereof and  insure  the
      members  of  the fire department of the district against injury or death
      in the performance of their duties, or both.
        20. May grant or withhold its consent  to  the  formation  of  a  fire
      corporation  which  intends to operate within the territory of such fire
      district, pursuant to subdivision (f) of section four  hundred  four  of
      the not-for-profit corporation law.
        21.  Shall  have  and  exercise all the powers conferred upon the fire
      district and such additional powers  as  shall  be  necessarily  implied
      therefrom.
        22. May contract for the furnishing of fire protection within the fire
      district  with  any  city,  village, fire district, or incorporated fire
      company  having  its  headquarters  outside  such  fire   district   and
      maintaining  adequate  and  suitable  apparatus  and  appliances for the
      furnishing of fire protection in such district;  provided  there  is  no
      fire  company  maintaining its headquarters in said district or provided
      the fire department of said district is, in the judgment  of  such  fire
      commissioners,  unable  to render adequate and prompt fire protection to
      such district or any area thereof. The contract also may provide for the
      furnishing of (1) emergency service in case of accidents, calamities  or
      other emergencies in connection with which the services of firemen 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 and provision has not otherwise been made for
      ambulance service for the area of the district pursuant to  section  one
      hundred  twenty  two-b  of  the  general  municipal  law 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.
        The contract shall not be entered into until a public hearing has been
      held by the board of fire commissioners. 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 thereof shall be at  least  ten
      days prior to the day specified for the hearing.
        Except  as hereinafter provided, 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.
        Instead  of  being  for  a  definite term as hereinabove provided, 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 first 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 paragraph. Any contract
      entered into pursuant to this paragraph may provide that in the month of
      July of each year in which such a renewal could occur the fire  district
      secretary  shall  notify  the  secretary  of the fire department or fire
      company 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 first day of August that it
      elects to terminate the contract on December thirty-first in such year.
        The contract shall specify a definite sum to be paid each year for all
      of  the  services  to  be  rendered thereunder and may provide that such
      amount shall be paid in one sum or in installments.
        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 board of fire commissioners,  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.
        The term "fire protection", as  used  in  this  subdivision,  includes
      inspections  of  buildings  and  properties in the fire district for the
      purposes specified in and as authorized by section eight hundred seven-a
      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.
        The provisions of this subdivision 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.
        23. May sell or otherwise dispose of real and personal property of the
      district no longer necessary for any of its uses or  purposes  if,  when
      and in the manner and to the extent authorized so to do in a proposition
      which  is  duly submitted and adopted or approved at a special or annual
      fire district election in the manner provided  by  section  one  hundred
      seventy-nine   for   voting   upon  appropriations,  except  that  if  a
      proposition shall be  submitted  pursuant  to  the  provisions  of  said
      section  for  the  purchase  of  apparatus  or if a proposition shall be
      submitted pursuant to the local finance law for the approval of  a  bond
      resolution or a capital note resolution for obligations to be issued for
      the  purchase  of apparatus, such proposition may specify that apparatus
      or equipment owned by the district or the proceeds of the  sale  thereof
      is to be used in part payment for new apparatus and the adoption of such
      proposition  shall  authorize the sale or such other disposition of such
      apparatus or equipment, or if apparatus or equipment is to be  purchased
      without  the  submission  of  a  proposition  as  aforesaid apparatus or
    
      equipment owned by the district may be used  as  part  payment  for  new
      apparatus  or  equipment without the adoption of a proposition therefor,
      and except also that the board of fire commissioners  may  at  any  time
      sell  or otherwise dispose of real and personal property of the district
      no longer necessary for any of its uses or purposes if  valued  at  less
      than  fifty  thousand  dollars,  if,  when  and in the manner and to the
      extent authorized so to do in a resolution which shall be subject  to  a
      permissive  referendum  governed  in  the manner provided in subdivision
      four of section six-g of the general municipal law and except also  that
      the  board  of  fire  commissioners  may  at  any time sell or otherwise
      dispose of  real  and  personal  property  of  the  district  no  longer
      necessary  for  any  of  its  uses or purposes without the adoption of a
      proposition therefor if the value of such  real  and  personal  property
      does not exceed the sum of ten thousand dollars.
        23-a.  Shall  award all contracts for public work and, except when the
      office of director of purchasing has been established and a director  of
      purchasing  shall  have  been  appointed  and  qualified,  all  purchase
      contracts to the lowest responsible bidder after advertisement for  bids
      where  so required by section one hundred three of the general municipal
      law. In any case of a purchase from a manufacturer of  a  motor  vehicle
      used  for  fighting  fires,  whether  or not including apparatus used in
      connection  with  such  motor  vehicle,  having  a  period  of  probable
      usefulness  of  ten  years  as  determined by section 11.00 of the local
      finance law, advertisement for sealed bids may be made and the  purchase
      contract  may  be  awarded for such motor vehicle and apparatus with the
      provision, if the board of fire commissioners  shall  so  specify,  that
      progress  payments  be  made to the manufacturer as the motor vehicle or
      apparatus or both progresses, provided that evidence satisfactory to the
      board of fire commissioners as to the progress of such work be  produced
      with  each  request  by  the  manufacturer  for  a progress payment, and
      further provided that such progress payments shall not  exceed  four  in
      number  and  that at least twenty-five per cent of the contract price of
      the motor vehicle or apparatus or both be withheld by the board of  fire
      commissioners  until  such  motor  vehicle  or  apparatus  or  both  are
      delivered to and accepted  by  the  board  of  fire  commissioners,  and
      further  provided  that  every  such  contract  providing  for  progress
      payments shall be accompanied by a surety bond  of  a  property/casualty
      insurance  company,  as  defined  in  section  one  hundred seven of the
      insurance law,  for  the  completion  of  the  work,  specified  in  the
      contract,  within  the  amount  stipulated  therein, which bond shall be
      filed with the board of fire commissioners.
        24. May enter into an agreement  with  the  town  in  which  the  fire
      district  is  located in whole or in part for the fire district to issue
      fire permits on behalf of the town as provided in  and  subject  to  the
      provisions   of   sections  one  hundred  thirty-nine  and  one  hundred
      seventy-six-a of this chapter and may terminate any  such  agreement  as
      provided in such section one hundred thirty-nine.
        25.  Shall  have power to cause investigations to be made to determine
      whether the provisions of laws relating  to  fire  prevention  and  fire
      equipment  are being complied with within the fire district and, in case
      there is found what appears to be a violation of any town building  code
      or of any town ordinances, rules and regulations for fire prevention, or
      for  the  removal or repair of unsafe buildings or collapsed structures,
      shall report the same to the town building inspector appointed  pursuant
      to  section one hundred thirty-eight of this chapter, or, if there be no
      such official, to the town board, for appropriate action.
        26. The amount of any indebtedness incurred by a  newly  created  fire
      district  prior to the first fiscal year for which an annual estimate is
    
      adopted, and the amount of the interest thereon, shall  be  included  in
      the  first  statement of expenditures of the district submitted pursuant
      to section one hundred eighty-one of this chapter and shall be  assessed
      and levied on the taxable property of such district and collected in the
      same  manner  and at the same time as the other amounts included in such
      statement of expenditures. The amount so raised shall not be subject  to
      the limitations of subdivision eighteen of this section.
        27. Shall have power to establish within the fire district one or more
      zones  in  which  the  rate  of  tax for fire district purposes shall be
      different from the rate for other  zones  or  for  the  portion  of  the
      district  not  included in any zone, after a public hearing thereon. The
      notice of such hearing shall be published and posted  and  such  hearing
      shall  be held in the manner provided in this article for a hearing upon
      the establishment of a fire, fire alarm or fire protection district upon
      petition, except that the secretary of the board of  fire  commissioners
      shall  perform  the  duties of the town clerk. Such notice shall specify
      the boundaries of the proposed zone or zones and the items of expense of
      the district which shall be charged against such zone  or  zones,  other
      than  those  charged  against  the  district  as  a  whole, or the other
      respects in which the rates of tax for the proposed zone or zones are to
      be different from the rates for the remainder  of  the  district.  After
      such  hearing  and  upon  the  evidence given thereat, the board of fire
      commissioners shall determine by resolution whether it be in the  public
      interest  to  establish  the proposed zone or zones. If it be determined
      that the establishment of such zone or zones be in the public  interest,
      such board shall determine whether all the property, property owners and
      interested  persons  within  the  proposed  zone  or zones are benefited
      thereby or enjoy benefits greater than are conferred upon the  remainder
      of  the  district, and whether all property or property owners benefited
      or who enjoy such benefits are included within such zone or  zones,  and
      it shall so alter the boundaries of such zone or zones that all property
      and  property  owners  and only such property and property owners as are
      benefited and enjoy such benefits shall be included within the limits of
      such zone or zones. In the event, however, that it  is  found  that  any
      property,  property  owner or any interested persons not included in the
      zone or zones as originally proposed will be benefited thereby or  enjoy
      such  benefits,  a  further  notice  shall  be  posted and published and
      another hearing held as provided  herein,  unless  all  said  additional
      property owners or interested persons affected file a written consent to
      be  included  in such zone or zones. When the boundaries of such zone or
      zones shall have been finally determined by such  board,  a  certificate
      thereof  shall  be  filed  in  the  office  of the town clerk or, if the
      district be situated in more than one town, in the offices of  the  town
      clerks  of all of the towns in which such district is situated, and such
      zone or zones  shall  be  deemed  established  by  the  filing  of  such
      certificate.  Such  board  shall  also  cause  such  zone or zones to be
      correctly marked upon the map of the fire district. It is intended  that
      the  provisions  of  this subdivision shall apply, for example, so as to
      permit one rate of taxation within a given distance of the  fire  house,
      where insurance rates are lower, and another rate for a greater distance
      from  the fire house, or one rate for that portion of the district which
      does not have water hydrants and another rate for that  portion  of  the
      district  which has water hydrants, or in the event of any other unusual
      circumstances making the establishment of a  zone  or  zones  desirable.
      After  such  zone or zones shall be established, the annual statement of
      expenditures, filed pursuant to section one hundred eighty-one  of  this
      chapter, shall specify the amounts to be raised by taxation in said zone
      or  zones,  which  are  not  to  be  a general charge against all of the
    
      property of the fire district, and such amounts  shall  be  levied  only
      upon  the  property  included in such zone or zones. Notwithstanding any
      other provision of this chapter, the petition for the creation of a fire
      district  may  provide  for  the  establishment  of  a  zone or zones as
      aforesaid, and the town board or boards in  the  creation  of  the  fire
      district  may  establish  such separate zone or zones in the same manner
      that they established the fire district, but the provisions relating  to
      the  establishment of zones by the board of fire commissioners of a fire
      district shall be followed so far as applicable. In case a petition  for
      the  creation  of  a fire district calls for the establishment of such a
      zone or zones, the notice of the public  hearing  with  respect  to  the
      creation  of the fire district shall contain information similar to that
      required to be contained in the notice given by  the  secretary  of  the
      board of fire commissioners where the zone or zones are to be created by
      the  board of fire commissioners and the town board or boards shall have
      all of the powers of a board of fire commissioners with respect  to  the
      creation  of  such  zone  or zones. The board of fire commissioners of a
      fire district in which a zone or zones shall have  been  established  as
      hereinbefore provided may alter the boundaries of any such zone or zones
      or  cause any such zone or zones to be abolished by procedure similar to
      that provided in this section for the establishment of a zone  or  zones
      by the board of fire commissioners.
        28.  May  compromise  any  suits  or  claims now existing or hereafter
      arising against the fire district under section two  hundred  five-b  of
      the  general  municipal law, and a tax may be levied against the taxable
      property of the fire district for such purpose in addition to  the  sums
      authorized by subdivision eighteen of this section, without the adoption
      of a proposition therefor, provided, however, that such compromise shall
      have  been  approved by the court in which such action is pending, or if
      not pending in any court, by a justice  of  the  supreme  court  of  the
      judicial  district  in which such fire district is located, on motion of
      either party supported by the affidavits of both an officer of such fire
      district and the claimant or claimants, and the affidavits of such other
      persons as the  court  or  justice  may  require,  setting  forth  facts
      sufficient  to establish the liability of the fire district and its lack
      of adequate defense.
        29. May authorize the use of voting machines at any annual or  special
      election  held within the fire district and such voting machine shall be
      used in accordance with the provisions contained in article nine of  the
      election law.
        30.  May  provide  by  taxation  the sum necessary to pay any judgment
      recovered against the fire district, or may provide such sum,  in  whole
      or  in  part, pursuant to the local finance law and any taxes levied for
      such purpose against the taxable property of the fire district shall  be
      in  addition  to  the  sums  authorized  by subdivision eighteen of this
      section without the adoption of a proposition therefor.
        31. May offer monetary rewards, in sums not  to  exceed  one  thousand
      dollars,  to  individuals  for  information  leading  to  the arrest and
      conviction of  any  person  or  persons  for  felonies  or  misdemeanors
      directly  connected  to  vandalism  or  theft of district property. Such
      rewards may be offered  on  any  conditions  the  board  may  determine,
      subject to whatever qualifications it may deem appropriate.
        32.  May  engage a certified public accountant or public accountant to
      audit the accounts and fiscal affairs of the fire district.
        33. May authorize the use of fire equipment and apparatus belonging to
      the fire district for the purpose of participation in the funeral  of  a
      deceased  member  or  former member of a fire department or fire company
    
      within the district including the transportation  of  the  body  of  the
      deceased fireman.
        34.  May  adopt  a  resolution  authorizing  the  application  of  the
      agricultural  value   assessment   established   pursuant   to   article
      twenty-five-AA  of  the  agriculture  and  markets  law  to  the special
      assessment or special ad valorem levy made on behalf of the district  on
      land  benefitting  from  the agricultural value assessment under article
      twenty-five-AA of the agriculture and markets  law  located  within  the
      district.  A  copy of this resolution shall be delivered to the assessor
      or assessors of the unit or units in which the district is  located  and
      shall  be  effective  on  the  assessment  roll  prepared after the next
      taxable statue date following its adoption. A resolution repealing  this
      exemption  shall  be  delivered  to  the  assessor  or  assessors of the
      assessing unit or units in which the district is located  and  shall  be
      effective  on the assessment roll prepared after the next taxable status
      date following its adoption.