LBD13486-08-2
A. 9762--A 2
fiscal year, amounts reserved for stated purposes pursuant to law,
including reserve funds established pursuant to the general municipal
law, and the remaining unappropriated unreserved fund balance as that
term is defined in section one hundred three of this chapter, provided
that the remaining estimated unappropriated unreserved fund balance for
each fund shall not exceed a reasonable amount, consistent with prudent
budgeting practices, necessary to ensure the orderly operation of the
fire district and the continued provision of services, taking into
account factors including, but not limited to, the size of the fund,
cash flows, the certainty with which the amounts of revenues and expend-
itures can be estimated, and the fire district's experience in prior
fiscal years. For those districts which employ the cash basis of
accounting, fund balance means the cash surplus estimated to be on hand
at the close of the current fiscal year less claims payable therefrom
and amounts reserved pursuant to law for stated purposes, including
reserve funds established pursuant to the general municipal law.
(c) [Upon adoption of the proposed budget by the board of fire commis-
sioners] NO LATER THAN FIVE DAYS BEFORE THE PUBLIC HEARING PURSUANT TO
SUBDIVISION THREE OF THIS SECTION, the proposed budget shall be filed in
the office of the fire district secretary and maintained as a public
document available for inspection and copying. The fire district secre-
tary shall also reproduce a sufficient number of copies of the proposed
budget for distribution upon request to the public and at no cost to the
public. In addition, if the fire district maintains an internet website,
the fire district secretary shall cause the proposed budget to be posted
and maintained on the fire district's website until the day after the
public hearing on the proposed budget.
3. (a) The board of commissioners of each fire district shall hold a
public hearing on the third Tuesday in October to discuss the contents
of the proposed budget. The hearing shall be conducted and scheduled in
a manner that maximizes participation. Notice of such public hearing
shall be published at least once in the official newspaper, or if no
official newspaper has been designated, in any newspaper having general
circulation in the district. At least five days shall elapse between the
date of the first publication of the notice and the date specified for
the hearing. The notice of hearing shall state the time when and the
place where the public hearing will be held, the purpose thereof and
that a copy of the proposed budget is available at the office of the
town clerk or clerks and fire district secretary where it may be
inspected by any interested person during office hours. In the case of a
fire district that maintains an internet website, the notice of hearing
shall also state that the proposed budget is posted on the fire
district's website. The town clerk or clerks shall cause a copy of the
notice to be posted on the signboard of the town or towns, maintained
pursuant to subdivision six of section thirty of this chapter, not later
than five days before the day designated for such hearing. The notice
shall also be posted on the municipal and/or fire district website or
websites, if one exists. At such hearing, any person may be heard in
favor of or against the proposed budget as compiled, or for or against
any item or items therein contained.
(b) [After] NO LATER THAN FIVE DAYS AFTER the public hearing, the
board of fire commissioners may adopt changes, alterations and revisions
to the proposed budget subject to the requirements of paragraph (a) of
subdivision two of this section, except that the board of fire commis-
sioners shall not add or increase an appropriation to a capital reserve
fund. [On or before the fourth day of November, the board of fire
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commissioners shall adopt as the annual budget of the fire district
either the proposed budget or the proposed budget as changed, altered or
revised after the public hearing. In the event that the board of fire
commissioners fails to adopt the annual budget by such date, the
proposed budget with such changes, alterations and revisions as shall
have been adopted by the board of fire commissioners by that date shall
constitute the annual budget of the fire district] THE FINAL PROPOSED
BUDGET SHALL BE FILED IN THE OFFICE OF THE FIRE DISTRICT SECRETARY AND
MAINTAINED AS A PUBLIC DOCUMENT AVAILABLE FOR INSPECTION AND COPYING NO
LATER THAN TWENTY-FOUR HOURS AFTER FINAL ADOPTION.
4. (A) ANY PROPOSED FIRE DISTRICT BUDGET PREPARED BY AN ELECTED BOARD
OF FIRE COMMISSIONERS SHALL CONFORM WITH THE REQUIREMENTS OF SECTION ONE
HUNDRED EIGHTY-ONE-C OF THIS ARTICLE.
(B) ANY PROPOSED FIRE DISTRICT BUDGET PREPARED BY AN ELECTED BOARD OF
FIRE COMMISSIONERS, SHALL BE SUBMITTED TO A VOTE OF THE QUALIFIED ELEC-
TORS OF THE FIRE DISTRICT FOR THEIR APPROVAL OR DISAPPROVAL AT A GENERAL
ELECTION. SUCH VOTE SHALL BE HELD AT THE SAME POLLING PLACE AND HELD AT
THE SAME TIME AS SUCH GENERAL ELECTION.
(C) THE VOTE SHALL BE BY BALLOT PREPARED BY SUCH BOARD OF FIRE COMMIS-
SIONERS AND SHALL BE SUBMITTED TO THE LOCAL BOARD OF ELECTIONS, AT LEAST
THIRTY DAYS PRIOR TO THE ELECTION, FOR THEIR APPROVAL OR DISAPPROVAL.
ONLY A BALLOT APPROVED BY THE LOCAL BOARD OF ELECTIONS SHALL BE USED FOR
SUCH VOTE.
(D) THE LOCAL BOARD OF ELECTIONS SHALL BE RESPONSIBLE FOR CANVASSING
AND TALLYING SUCH VOTES.
(E) ALL COSTS ASSOCIATED WITH THE FIRE DISTRICT'S PORTION OF THE VOTE,
INCLUDING, BUT NOT LIMITED TO, ALL COSTS ASSOCIATED WITH THE PREPARATION
AND USE OF BALLOTS AND ANY COSTS ASSOCIATED WITH ADDITIONAL POLL WORKERS
AND ELECTION INSPECTORS NECESSARY FOR SUCH VOTE, SHALL BE BORNE BY SUCH
FIRE DISTRICT. THE LOCAL BOARD OF ELECTIONS SHALL APPOINT SUCH POLL
WORKERS, AND ANY OTHER ELECTION PERSONNEL, AS DEEMED NECESSARY BY SUCH
BOARD AND SHALL PRESCRIBE THEIR DUTIES, TITLES, RANKS AND SALARY IN
ACCORDANCE WITH THE PROVISIONS SET FORTH IN SECTION 3-300 OF THE
ELECTION LAW.
[(c)] 5. Within three days after the adoption of the annual budget of
a fire district, the fire district secretary shall prepare and deliver
to the town clerk of each town in which the fire district is located two
certified copies of the annual budget. Neither the town board, town
supervisor, town clerk nor any other officer or employee of the town
shall make any change to the annual budget of the fire district.
[4] 6. After the annual budget of a fire district has been affixed to
the annual budget adopted by the town board and a certified copy
presented to the board of supervisors of the county in which the town is
situated as required by section one hundred fifteen of this chapter, the
board of supervisors shall assess and levy upon the taxable real proper-
ty within the several fire districts the amounts to be raised by tax for
the purposes of the respective districts as specified in such annual
fire district budget and shall cause the amount so assessed and levied
to be collected, in the same manner and at the same time and by the same
officers as town taxes are assessed, levied and collected. When such
taxes are collected, the amount thereof shall be paid to the supervisor
of the town and by him immediately paid to the treasurer of the respec-
tive fire districts. If a fire district includes taxable property
located in more than one town, the amount to be assessed, levied and
collected upon the property within each of such towns shall be appor-
A. 9762--A 4
tioned in accordance with section eight hundred six of the real property
tax law.
[5] 7. In any case where a parcel of real property separately
assessed on the town assessment roll shall be divided by the line of the
fire district or of any zone established therein as provided in subdivi-
sion twenty-seven of section one hundred seventy-six of this chapter, it
shall be the duty of the town assessors, after the valuation of the
whole of such parcel shall have been fixed, to determine what proportion
of such valuation is on account of that part of such parcel lying within
the limits of the fire district or of such zone or zones, and the asses-
sors shall enter such proportion separately on the assessment roll. The
valuation of the real property lying within such fire district or within
such zone or zones, as so fixed and determined, shall be the valuation
subject to taxation for the purposes of such fire district or of such
zone or zones.
[6] 8. The treasurer of each fire district shall prepare and file
annually in the office of the town clerk of each town in which any part
of such fire district shall be located, and in the office of the state
comptroller, a financial statement setting forth in detail the receipts
and expenditures of such fire district. Such statement shall be filed in
such offices within sixty days after the close of the fiscal year of the
fire district.
S 3. Paragraph (e) of subdivision 2 and subdivision 5 of section 3-c
of the general municipal law, as added by section 1 of part A of chapter
97 of the laws of 2011, are amended to read as follows:
(e) "Local government" means a county, city, town, village, [fire
district,] or special district including but not limited to a district
created pursuant to article twelve or twelve-A, or governed by article
thirteen of the town law, or created pursuant to article five-A, five-B
or five-D of the county law, chapter five hundred sixteen of the laws of
nineteen hundred twenty-eight, or chapter two hundred seventy-three of
the laws of nineteen hundred thirty-nine, and shall include town
improvements provided pursuant to articles three-A and twelve-C of the
town law but shall not include the city of New York or the counties
contained therein.
5. A local government may adopt a budget that requires a tax levy that
is greater than the tax levy limit for the coming fiscal year, not
including any levy necessary to support the expenditures pursuant to
subparagraphs (i) through (iv) of paragraph g of subdivision two of this
section, only if the governing body of such local government first
enacts, by a vote of sixty percent of the total voting power of such
body, a local law to override such limit for such coming fiscal year
only, or in the case of a district [or fire district], a resolution,
approved by a vote of sixty percent of the total voting power of such
body, to override such limit for such coming fiscal year only.
S 4. The town law is amended by adding a new section 181-c to read as
follows:
S 181-C. LIMITATIONS UPON REAL PROPERTY TAX LEVIES BY FIRE DISTRICTS.
1. UNLESS OTHERWISE PROVIDED BY LAW, THE AMOUNT OF REAL PROPERTY TAXES
THAT MAY BE LEVIED BY OR ON BEHALF OF ANY FIRE DISTRICT, SHALL NOT
EXCEED THE TAX LEVY LIMIT ESTABLISHED PURSUANT TO THIS SECTION, NOT
INCLUDING ANY TAX LEVY NECESSARY TO SUPPORT THE EXPENDITURES PURSUANT TO
SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH (G) OF SUBDIVISION TWO OF
THIS SECTION.
2. AS USED IN THIS SECTION:
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(A) "ALLOWABLE LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) ONE AND
TWO ONE-HUNDREDTHS; OR (II) THE SUM OF ONE PLUS THE INFLATION FACTOR;
PROVIDED, HOWEVER, THAT IN NO CASE SHALL THE LEVY GROWTH FACTOR BE LESS
THAN ONE.
(B) "AVAILABLE CARRYOVER" MEANS THE AMOUNT BY WHICH THE TAX LEVY FOR
THE PRIOR FISCAL YEAR WAS BELOW THE APPLICABLE TAX LEVY LIMIT FOR SUCH
FISCAL YEAR, IF ANY, BUT NO MORE THAN AN AMOUNT THAT EQUALS ONE AND
ONE-HALF PERCENT OF THE TAX LEVY LIMIT FOR SUCH FISCAL YEAR.
(C) "COMING FISCAL YEAR" MEANS THE FISCAL YEAR FOR WHICH TAX LEVY
LIMITS ARE BEING DETERMINED PURSUANT TO THIS SECTION.
(D) "FIRE DISTRICT" MEANS A COMMON FIRE DISTRICT CREATED PURSUANT TO
THIS ARTICLE.
(E) "INFLATION FACTOR" MEANS THE QUOTIENT OF: (I) THE AVERAGE OF THE
NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES DEPART-
MENT OF LABOR FOR THE TWELVE-MONTH PERIOD PRECEDING JANUARY FIRST OF THE
CURRENT YEAR MINUS THE AVERAGE OF THE NATIONAL CONSUMER PRICE INDEXES
DETERMINED BY THE UNITED STATES DEPARTMENT OF LABOR FOR THE TWELVE-MONTH
PERIOD PRECEDING JANUARY FIRST OF THE PRIOR YEAR, DIVIDED BY: (II) THE
AVERAGE OF THE NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED
STATES DEPARTMENT OF LABOR FOR THE TWELVE-MONTH PERIOD PRECEDING JANUARY
FIRST OF THE PRIOR YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO FOUR
PLACES.
(F) "PRIOR FISCAL YEAR" MEANS THE FISCAL YEAR OF THE FIRE DISTRICT
IMMEDIATELY PRECEDING THE COMING FISCAL YEAR.
(G) "TAX LEVY LIMIT" MEANS THE AMOUNT OF TAXES AUTHORIZED TO BE LEVIED
BY OR ON BEHALF OF A FIRE DISTRICT PURSUANT TO THIS SECTION, PROVIDED,
HOWEVER, THAT THE TAX LEVY LIMIT SHALL NOT INCLUDE THE FOLLOWING:
(I) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM COURT ORDERS
OR JUDGMENTS AGAINST THE FIRE DISTRICT ARISING OUT OF TORT ACTIONS FOR
ANY AMOUNT THAT EXCEEDS FIVE PERCENT OF THE TOTAL TAX LEVIED IN THE
PRIOR FISCAL YEAR;
(II) IN YEARS IN WHICH THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE
OF THE NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM, AS DEFINED
BY PARAGRAPH TEN OF SUBDIVISION A OF SECTION NINETEEN-A OF THE RETIRE-
MENT AND SOCIAL SECURITY LAW, INCREASES BY MORE THAN TWO PERCENTAGE
POINTS FROM THE PREVIOUS YEAR, A TAX LEVY NECESSARY FOR EXPENDITURES FOR
THE COMING FISCAL YEAR FOR FIRE DISTRICT EMPLOYER CONTRIBUTIONS TO THE
NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM CAUSED BY GROWTH
IN THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE MINUS TWO PERCENTAGE
POINTS;
(III) IN YEARS IN WHICH THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE
OF THE NEW YORK STATE AND LOCAL POLICE AND FIRE RETIREMENT SYSTEM, AS
DEFINED BY PARAGRAPH ELEVEN OF SUBDIVISION A OF SECTION THREE HUNDRED
NINETEEN-A OF THE RETIREMENT AND SOCIAL SECURITY LAW, INCREASES BY MORE
THAN TWO PERCENTAGE POINTS FROM THE PREVIOUS YEAR, A TAX LEVY NECESSARY
FOR EXPENDITURES FOR THE COMING FISCAL YEAR FOR FIRE DISTRICT EMPLOYER
CONTRIBUTIONS TO THE NEW YORK STATE AND LOCAL POLICE AND FIRE RETIREMENT
SYSTEM CAUSED BY GROWTH IN THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION
RATE MINUS TWO PERCENTAGE POINTS;
(IV) IN YEARS IN WHICH THE NORMAL CONTRIBUTION RATE OF THE NEW YORK
STATE TEACHERS' RETIREMENT SYSTEM, AS DEFINED BY PARAGRAPH A OF SUBDIVI-
SION TWO OF SECTION FIVE HUNDRED SEVENTEEN OF THE EDUCATION LAW,
INCREASES BY MORE THAN TWO PERCENTAGE POINTS FROM THE PREVIOUS YEAR, A
TAX LEVY NECESSARY FOR EXPENDITURES FOR THE COMING FISCAL YEAR FOR FIRE
DISTRICT EMPLOYER CONTRIBUTIONS TO THE NEW YORK STATE TEACHERS' RETIRE-
A. 9762--A 6
MENT SYSTEM CAUSED BY GROWTH IN THE NORMAL CONTRIBUTION RATE MINUS TWO
PERCENTAGE POINTS.
3. (A) SUBJECT TO THE PROVISIONS OF SUBDIVISION SIX OF THIS SECTION,
BEGINNING WITH THE FISCAL YEAR THAT BEGINS IN TWO THOUSAND TWELVE, NO
FIRE DISTRICT SHALL ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT IS
GREATER THAN THE TAX LEVY LIMIT FOR THE COMING FISCAL YEAR. PROVIDED
HOWEVER THE TAX LEVY LIMIT SHALL NOT PROHIBIT A LEVY NECESSARY TO
SUPPORT THE EXPENDITURES PURSUANT TO SUBPARAGRAPHS (I) THROUGH (IV) OF
PARAGRAPH (G) OF SUBDIVISION TWO OF THIS SECTION.
(B)(I) THE COMMISSIONER OF TAXATION AND FINANCE SHALL CALCULATE A
QUANTITY CHANGE FACTOR FOR EACH FIRE DISTRICT FOR THE COMING FISCAL YEAR
BASED UPON THE PHYSICAL OR QUANTITY CHANGE, AS DEFINED BY SECTION TWELVE
HUNDRED TWENTY OF THE REAL PROPERTY TAX LAW, REPORTED TO THE COMMISSION-
ER OF TAXATION AND FINANCE BY THE ASSESSOR OR ASSESSORS PURSUANT TO
SECTION FIVE HUNDRED SEVENTY-FIVE OF THE REAL PROPERTY TAX LAW. THE
QUANTITY CHANGE FACTOR SHALL SHOW THE PERCENTAGE BY WHICH THE FULL VALUE
OF THE TAXABLE REAL PROPERTY IN THE FIRE DISTRICT HAS CHANGED DUE TO
PHYSICAL OR QUANTITY CHANGE BETWEEN THE SECOND FINAL ASSESSMENT ROLL OR
ROLLS PRECEDING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES ARE
TO BE LEVIED, AND THE FINAL ASSESSMENT ROLL OR ROLLS IMMEDIATELY PRECED-
ING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES ARE TO BE
LEVIED.
(II) AFTER DETERMINING THE QUANTITY CHANGE FACTOR FOR THE FIRE
DISTRICT, THE COMMISSIONER OF TAXATION AND FINANCE SHALL PROCEED AS
FOLLOWS:
(A) IF THE QUANTITY CHANGE FACTOR IS NEGATIVE, THE COMMISSIONER OF
TAXATION AND FINANCE SHALL NOT DETERMINE A TAX BASE GROWTH FACTOR FOR
THE FIRE DISTRICT.
(B) IF THE QUANTITY CHANGE FACTOR IS POSITIVE, THE COMMISSIONER OF
TAXATION AND FINANCE SHALL DETERMINE A TAX BASE GROWTH FACTOR FOR THE
FIRE DISTRICT WHICH IS EQUAL TO ONE PLUS THE QUANTITY CHANGE FACTOR.
(III) THE COMMISSIONER OF TAXATION AND FINANCE SHALL NOTIFY THE STATE
COMPTROLLER AND EACH FIRE DISTRICT OF THE APPLICABLE TAX BASE GROWTH
FACTORS, IF ANY, AS SOON THEREAFTER AS SUCH FACTORS ARE DETERMINED.
(C) EACH FIRE DISTRICT SHALL CALCULATE THE TAX LEVY LIMIT APPLICABLE
TO THE COMING FISCAL YEAR WHICH SHALL BE DETERMINED AS FOLLOWS:
(I) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR THE PRIOR FISCAL
YEAR.
(II) MULTIPLY THE RESULT BY THE TAX BASE GROWTH FACTOR, CALCULATED
PURSUANT TO PARAGRAPH (B) OF THIS SUBDIVISION, IF ANY.
(III) ADD ANY PAYMENTS IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
PRIOR FISCAL YEAR.
(IV) SUBTRACT THE TAX LEVY NECESSARY TO SUPPORT EXPENDITURES PURSUANT
TO SUBPARAGRAPH (I) OF PARAGRAPH (G) OF SUBDIVISION TWO OF THIS SECTION
FOR THE PRIOR FISCAL YEAR, IF ANY.
(V) MULTIPLY THE RESULT BY THE ALLOWABLE LEVY GROWTH FACTOR.
(VI) SUBTRACT ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING
FISCAL YEAR.
(VII) ADD THE AVAILABLE CARRYOVER, IF ANY.
(D) WHENEVER THE RESPONSIBILITY AND ASSOCIATED COST OF A FIRE DISTRICT
FUNCTION IS TRANSFERRED TO ANOTHER FIRE DISTRICT, THE STATE COMPTROLLER
SHALL DETERMINE THE COSTS AND SAVINGS ON THE AFFECTED FIRE DISTRICTS
ATTRIBUTABLE TO SUCH TRANSFER FOR THE FIRST FISCAL YEAR FOLLOWING THE
TRANSFER, AND NOTIFY SUCH FIRE DISTRICTS OF SUCH DETERMINATION AND THAT
THEY SHALL ADJUST THEIR TAX LEVY LIMITS ACCORDINGLY.
A. 9762--A 7
4. (A) WHEN TWO OR MORE FIRE DISTRICTS CONSOLIDATE, THE STATE COMP-
TROLLER SHALL DETERMINE THE TAX LEVY LIMIT FOR THE CONSOLIDATED FIRE
DISTRICT FOR THE FIRST FISCAL YEAR FOLLOWING THE CONSOLIDATION BASED ON
THE RESPECTIVE TAX LEVY LIMITS OF THE FIRE DISTRICTS THAT FORMED SUCH
CONSOLIDATED FIRE DISTRICT FROM THE LAST FISCAL YEAR PRIOR TO THE
CONSOLIDATION.
(B) WHEN A FIRE DISTRICT DISSOLVES, THE STATE COMPTROLLER SHALL DETER-
MINE THE TAX LEVY LIMIT FOR THE FIRE DISTRICT THAT ASSUMES THE DEBTS,
LIABILITIES, AND OBLIGATIONS OF SUCH DISSOLVED FIRE DISTRICT FOR THE
FIRST FISCAL YEAR FOLLOWING THE DISSOLUTION BASED ON THE RESPECTIVE TAX
LEVY LIMITS OF SUCH DISSOLVED FIRE DISTRICT AND SUCH FIRE DISTRICT THAT
ASSUMES THE DEBTS, LIABILITIES, AND OBLIGATIONS OF SUCH DISSOLVED FIRE
DISTRICT FROM THE LAST FISCAL YEAR PRIOR TO THE DISSOLUTION.
(C) THE TAX LEVY LIMIT ESTABLISHED BY THIS SECTION SHALL NOT APPLY TO
THE FIRST FISCAL YEAR AFTER A FIRE DISTRICT IS NEWLY ESTABLISHED OR
CONSTITUTED THROUGH A PROCESS OTHER THAN CONSOLIDATION OR DISSOLUTION.
5. (A) NOTWITHSTANDING NAY OTHER PROVISION OF LAW TO THE CONTRARY, IN
THE EVENT THE BOARD OF FIRE COMMISSIONERS OF A FIRE DISTRICT THAT IS
SUBJECT TO THE PROVISIONS OF THIS SECTION PROPOSES A BUDGET THAT WILL
REQUIRE A TAX LEVY THAT EXCEEDS THE TAX LEVY LIMIT FOR THE CORRESPONDING
FISCAL YEAR, NOT INCLUDING ANY LEVY NECESSARY TO SUPPORT THE EXPENDI-
TURES PURSUANT TO SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH (G) OF
SUBDIVISION TWO OF THIS SECTION, THEN SUCH BUDGET SHALL BE APPROVED IF
SIXTY PERCENT OF THE VOTES CAST THEREON ARE IN THE AFFIRMATIVE.
(B) WHERE THE BOARD OF FIRE COMMISSIONERS PROPOSES A BUDGET SUBJECT TO
THE REQUIREMENTS OF PARAGRAPH (A) OF THIS SUBDIVISION, THE BALLOT FOR
SUCH BUDGET SHALL INCLUDE THE FOLLOWING STATEMENT IN SUBSTANTIALLY THE
SAME FORM: "ADOPTION OF THIS BUDGET REQUIRES A TAX LEVY INCREASE OF
WHICH EXCEEDS THE STATUTORY TAX LEVY INCREASE LIMIT FOR THIS FISCAL YEAR
AND THEREFORE EXCEEDS THE STATE TAX CAP AND MUST BE APPROVED BY SIXTY
PERCENT OF THE QUALIFIED VOTERS PRESENT AND VOTING."
6. IN THE EVENT THAT THE ORIGINAL PROPOSED BUDGET IS NOT APPROVED BY
THE VOTERS, THE BOARD OF FIRE COMMISSIONERS MAY ADOPT A FINAL BUDGET
PURSUANT TO SUBDIVISION SEVEN OF THIS SECTION OR RESUBMIT TO THE VOTERS
THE ORIGINAL OR A REVISED BUDGET AT A SPECIAL DISTRICT MEETING IN
ACCORDANCE WITH THIS CHAPTER. UPON ONE DEFEAT OF SUCH RESUBMITTED BUDG-
ET, THE BOARD OF FIRE COMMISSIONERS SHALL ADOPT A FINAL BUDGET PURSUANT
TO SUBDIVISION EIGHT OF THIS SECTION.
7. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, IF THE
QUALIFIED VOTERS FAIL TO APPROVE THE PROPOSED FIRE DISTRICT BUDGET UPON
RESUBMISSION OR UPON A DETERMINATION NOT TO RESUBMIT FOR A SECOND VOTE
PURSUANT TO SUBDIVISION SIX OF THIS SECTION, THE BOARD OF FIRE COMMIS-
SIONERS SHALL LEVY A TAX NO GREATER THAN THE TAX THAT WAS LEVIED FOR THE
PRIOR FISCAL YEAR.
8. NOTHING IN THIS SECTION SHALL PRECLUDE THE BOARD OF FIRE COMMIS-
SIONERS OF A FIRE DISTRICT, IN THEIR DISCRETION, FROM SUBMITTING ADDI-
TIONAL ITEMS OF EXPENDITURES TO THE VOTERS FOR APPROVAL AS SEPARATE
PROPOSITIONS OR THE VOTERS FROM SUBMITTING PROPOSITIONS PURSUANT TO THIS
CHAPTER; PROVIDED HOWEVER, EXCEPT IN THE CASE OF A PROPOSITION SUBMITTED
FOR ANY EXPENDITURE CONTAINED WITHIN SUBPARAGRAPHS (I) THROUGH (IV) OF
PARAGRAPH (G) OF SUBDIVISION TWO OF THIS SECTION, IF ANY PROPOSITION, OR
PROPOSITIONS COLLECTIVELY THAT ARE SUBJECT TO A VOTE ON THE SAME DATE,
WOULD REQUIRE AN EXPENDITURE OF MONEY THAT WOULD REQUIRE A TAX LEVY AND
WOULD RESULT IN THE TAX LEVY LIMIT BEING EXCEEDED FOR THE CORRESPONDING
FISCAL YEAR THEN SUCH PROPOSITION SHALL BE APPROVED IF SIXTY PERCENT OF
THE VOTES CAST THEREON ARE IN THE AFFIRMATIVE.
A. 9762--A 8
S 5. This act shall take effect on the fifteenth of November next
succeeding the date on which it shall have become a law and shall only
apply to fire district budgets enacted after the next succeeding general
election; provided, however, the amendments to section 3-c of the gener-
al municipal law made by section three of this act shall not affect the
repeal of such section and shall be deemed repealed therewith.