N.Y. TWN Law § 172-G

§ 172-g. Filing of determination. 1. Whenever the board of fire\ncommissioners and the town board shall adopt a resolution diminishing\nthe area of a fire district and including such area in a fire protection\ndistrict, the town clerk shall cause a certified copy of such resolution\nto be duly recorded in the office of the clerk of the county in which\nsuch fire district and fire protection district are located, and shall,\nwithin ten days cause a certified copy of such resolution to be filed in\nthe state department of audit and control at Albany, New York. When so\nrecorded, such resolution shall be presumptive evidence of the\nregularity of the establishment of the fire protection district and the\ndiminution of the fire district. The expense of such recording shall be\na charge against the fire district. The said determination shall be\nfinal and conclusive unless a proceeding has been commenced for a review\nin the manner provided by article seventy-eight of the civil practice\nlaw and rules within thirty days from the time of recording thereof.\n 2. In the event that the boundaries of a fire district having\nindebtedness, either bonded or temporary, shall be diminished pursuant\nhereto, such district shall continue in law as it existed immediately\nprior to such change of boundaries for the purpose of paying such\nindebtedness, and there shall be annually assessed and levied upon and\ncollected from the taxable real property within such district as it\nexisted immediately prior to such diminution of its boundaries, and in\nthe same manner and at the time and by the same officers as town taxes\nare assessed, levied and collected, a sum sufficient to pay such\nindebtedness and interest thereon as the same shall become due. All and\nonly the real property within the diminished boundaries of the district\nas they exist after the diminution thereof shall be liable for the\npayment of indebtedness incurred for the purposes of such district after\nsuch diminution. For the purposes hereof, such diminution of boundaries\nshall be deemed effective upon the adoption by the town board of the\nresolution providing therefor, unless such resolution shall specify some\nother date for such purpose, in which case such diminution shall be\ndeemed effective upon the date so specified.\n