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
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.
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.
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.
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.
N.Y. Town Law § 176