(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, firefighters and other paid personnel of the fire department,
  (5) contributions to the New York state employees'  retirement  system
and  the  New  York state and local police and fire retirement system on
account of past and current services of paid fire district officers  and
employees, including the paid officers, firefighters 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 firefighters' benefit law
and workers' 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  firefighters'
benefit law or section twenty-nine of the workers' 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 firefighters against injury or death
resulting from bodily injuries sustained by  such  firefighters  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.
  (17) the cost of insurance secured  to  indemnify  the  fire  district
against liability for benefits required to be paid or furnished pursuant
to  the  enhanced  cancer  disability benefit established in section two
hundred five-cc of the general municipal law,  or  for  the  payment  of
benefits required to be paid or furnished pursuant to such law by a fire
district which is a self-insurer under such law.
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, firefighters 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
firefighters, 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 firefighters to be employed and the total annual amount to be spent
for  the salaries or other compensation of such firefighters. 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.  (a) 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 (i) emergency service in case of accidents, calamities or
other emergencies in connection with which the services of  firefighters
would  be  required and (ii) 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.
  (b)(i)  Except  as  provided  in  subparagraph (ii) of this paragraph,
prior to commencing the negotiation process for such  contract  with  an
incorporated fire company, the incorporated fire company shall file with
the  board  of  fire  commissioners  a statement itemizing the estimated
costs of the incorporated fire company attributable to the provision  of
services   under   the   prospective   contract.   The  estimated  costs
attributable to the provision of services under the prospective contract
itemized in the statement shall include, at a minimum,  those,  if  any,
for: supplies; materials; operation, maintenance and repair of equipment
and  apparatus; insurance; training; protective clothing, gear and other
personnel costs; building  rental,  maintenance  and  operation;  and  a
specified  proportionate  share of capital costs. If the fire company is
required to prepare any of the  following  documents,  copies  shall  be
included with the statement:
  (1) the fire company's most recent annual report of directors pursuant
to section five hundred nineteen of the not-for-profit corporation law;
  (2)  the  fire  company's most recent verified certificate pursuant to
subdivision (f) of section fourteen hundred two  of  the  not-for-profit
corporation law;
  (3)  the fire company's most recent internal revenue service form 990;
and
  (4) the fire company's most recent annual report pursuant  to  section
thirty-a of the general municipal law.
  (ii)  The  provisions  of subparagraph (i) of this paragraph shall not
apply to the renewal of a contract when the contract is  deemed  renewed
in  accordance  with  paragraph (e) of this subdivision. Upon good cause
shown, the board of fire commissioners  may,  by  resolution,  waive  in
whole  or  in  part  the  requirement  that  the  fire  company file the
statement, and copies of documents, required by subparagraph (i) of this
paragraph.
  (c) 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.
  (d) 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.
  (e) 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.
  (f) 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.
  (g)  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 (i) amended, (ii)
terminated, or (iii) 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.
  (h) 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.
  (i)  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 of this article 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 one hundred thousand dollars but not below twenty 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 seven 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 twenty 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 firefighter.
  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.
Structure New York Laws
Article 11 - Fire, Fire Alarm and Fire Protection Districts
170 - Establishment and Extension of Fire, Fire Alarm and Fire Protection Districts.
172-A - Alteration of Boundaries of Fire Districts.
172-C - Alteration of Boundaries of Fire Protection District.
172-E - Change of Name of Fire District.
172-F - Resolution and Hearing for Diminution of Fire District Boundaries.
172-G - Filing of Determination.
173 - Filing of Determination.
175 - Election of Fire District Officers.
175-A - Registration for Voters.
175-B - Absentee Ballots for Fire District Elections; Special Provisions.
175-C - Notice of Hearings and Elections.
176 - Powers and Duties of Fire District Commissioners.
176-A - Duties of Chief and Assistant Chiefs of Fire Department of Fire District.
176-B - Volunteer Members of Fire District Fire Companies.
176-C - Removal of Fire Commissioners.
176-D - Funding of Fire Districts.
176-E - Training Requirements for Fire Commissioners.
177 - Powers and Duties of Fire District Treasurer.
177-B - Powers and Duties of Deputy Fire District Treasurers.
177-C - Powers and Duties of the Director of Purchasing.
178 - Powers and Duties of Fire District Secretary.
178-A - Expenses Incurred in Attending Town and County Officers Training School.
178-B - Expenses of the Association of Fire Districts of the State of New York.
178-C - Expenses of Fire District Officers, Officials and Employees.
178-D - Costs, Expenses and Damages a Fire District Charge in Certain Cases.
179 - Special District Elections to Vote Upon Appropriations.
180 - Actions and Proceedings Against Fire Districts.
181 - Annual Budget and Levy of Taxes.
181-B - Independent Audit of Fire Districts.
182 - Effect of Incorporation of Village or City Including Lands Within a Fire District.
184 - Fire Protection Districts.
184-A - Contract for Water Supply Outside of Fire Districts.
184-C - Water Supply Outside of Fire Districts.
187 - Exclusion of a Fire District From a Water Supply District.
188 - Use of Surplus Town Moneys for Purchase of Fire Apparatus for Use in Town Fire Districts.