§ 54-e. State assistance to reimburse municipalities for firefighting\ncosts. 1. As used in this section, unless otherwise expressly stated:\n a. "Normal operating expenses" shall mean those costs, losses and\nexpenses which are ordinarily associated with the maintenance,\nadministration and day-to-day operations of the fire department of a\nmunicipality. Such expenses shall include, but not be limited to, the\nordinary wages of firefighters, administrative and other overhead costs,\ndepreciation, the costs of litigation and the costs of employee's\nbenefits, including insurance, disability, death, or health care whether\nor not such costs are incurred as the result of firefighting services\nrendered to property under the jurisdiction of the state of New York.\n b. "Firefighting costs" shall mean those expenses and losses which\nwould not have been incurred had not the fire in question taken place.\nSuch costs shall include, but not be limited to, salaries for specially\nemployed personnel, costs of supplies expended, and the lesser of (1)\nthe cost of repairing any destroyed or damaged equipment or (2) the\nvalue of such equipment immediately preceding the fire. Firefighting\ncosts shall not include: normal operating expenses as defined herein,\nany firefighting cost for which the municipality is reimbursed under a\npolicy of insurance or any costs associated with false alarms,\nregardless of cause.\n c. "Claim" shall mean that amount which is equal to those firefighting\ncosts incurred by a municipality to the extent that such costs exceed\nthe sum of two hundred fifty dollars.\n d. "Fire" shall mean any instance of destructive and uncontrolled\nburning on property under the jurisdiction of the state of New York\nincluding scorch burns and explosions of combustible dust or solids,\nflammable liquids and gases.\n e. "Municipality" shall mean any county, city, village, town or fire\ndistrict, having a fire department consisting of personnel, apparatus\nand equipment which has as its purpose protecting property and\nmaintaining the safety and welfare of the public from the dangers of\nfire, or, in the case of a fire protection district or that portion of a\ntown outside a village or fire district, a fire company as defined in\nsection three of the volunteer firefighters' benefit law. The personnel\nof any such fire department may be paid employees or unpaid volunteers\nor any combination thereof.\n f. "Property under the jurisdiction of the state of New York" shall\nmean real property and improvements thereon and appurtenances thereto in\nwhich the state of New York holds legal fee simple title and further,\nany real property conveyed or made available to the New York state\nhousing finance agency or the dormitory authority of the state of New\nYork under agreements for the financing and construction of facilities\nfor the state university of New York; provided however, with the\nexception of property occupied by the state university of New York, such\nproperty shall not include leasehold interest; provided further, such\nproperty shall not include any property for which a municipality\nreceives any payments-in-lieu of taxes or any other payments, including\nreal property taxes, that are or may be used for providing fire\nprotection to such property.\n 2. Any municipality whose fire department has responded to a fire on\nproperty under the jurisdiction of the state of New York:\n a. shall, within thirty days after such fire, submit a report, on a\nform prescribed by the office of fire prevention and control, to the\noffice of fire prevention and control stating the location of such a\nfire and the firefighting costs incurred while fighting such a fire; and\n b. may, within thirty days after such a fire, submit a claim, on a\nform prescribed by the office of fire prevention and control to the\noffice of fire prevention and control pursuant to the provisions of this\nsection.\n 3. The office of fire prevention and contr
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