HomeMy WebLinkAboutFire Districts Posting Law Adoption of Filial Budget(Town Law §109):After the town board finishes reviewing
and modifying the preliminary budget, and adopts the tax cap override (if necessary),
f the preliminary budget should be adopted as the final"budget by resolution.The final
'g budget must be adopted no later than November 20 (December 20), and entered in
full in the minutes oFthe town board. If the town board fails to adopt a final budget,the
preliminary budget as last amended by the town board becomes the final budget.
Rott"Ley ..for Firial Ad'a ptedBud et t60SC'.The town must report the tax levy amount
for the final adopted budget to OSC (General Municipal Law §3-d [2] [d]).
Receiqt:of Fire"District Budgets: Fire districts are responsible for developing their own
budgets, and the town board has no authority to alter the fire district's budget. Fire
districts must file two certified copies of their budget with the town clerk no later than
November 7 (Town Law §181 [3][c])*. ,r
' *Town Clerk Duties Regarding Fire District Budgets
Receive and File Fire District-°Budget Hearing Notice:The fire district must
provide a copy of its published notice to the town"clerk(s) of the town(s) in
which the district is located (Town Law §181 [31[a]).
Post-lNotice Hearina.o'n Fird:District Budget The town clerk must post the
notice of a fire district budget hearing on the town's web site (provided the
town has a web site) and on the town clerk's signboard and,bulletin board.
Notice'must`be posted for at"least 15.days prior to the hearing but cannotbe
more than 20 days before the hearing,(-Town Law § 175-c [2]).
'Publib,ifispection of the"Proposed:'Fire District BudWJhe town clerk must
receive and make available a copy of a proposed fire district budget.for
public inspection (Town Law §181 [3][a]).
" Delive. ,of 5udgefi-to County: Once the final'budget is adopted,the town clerk must
prepare two certified copies of the budget and annex a certified copy of the fire district
budget to each copy (Town Law §181 [31[c]). Within five days, the clerk must deliver
the copies of the budget to the supervisor,who must then present them to the county
legislative body within 10 days of receiving them.The county then levies the town
taxes and other charges in the town budget (such as fire district taxes) at the same time
and in the same manner as the county tax (Town Law § 115).
: . Delivery of.. x.Foil/Bill Data
Real PropertyTax Law §1590 (3) requires each town to submit the data files used to
prepare its tax rolls and tax bills to the commissioner of the Department ofTax and
Finance within 10 days of the tax warrant being annexed. If no warrant is annexed,
the data files must be submitted within 10 days of the last day the law prescribes for
levying taxes. If a different governmental entity prepares a town's tax rolls or tax bills,
or both,that entity is jointly responsible for submitting the applicable data files to the
commissioner.
Dev6llo ira Budgets for 1m roverner�t Districts
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The town board (or commissioners of the district, if any) must develop a separate budget
for improvement district financed by a special ad-valorem levy or special assessment.
Like the town budget, the district budget process begins with an estimate of the anticipated
" revenues and expenditures for the district.The estimate should be detailed and accurate,
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