§ 182. Effect of incorporation of village or city including lands\nwithin a fire district. 1. Whenever any portion of any fire district\nheretofore or hereafter established shall be incorporated into the\ncorporate limits of any incorporated village or city, the town board or\ntown boards of the town or towns in which such fire district is located,\nupon the petition of the resident taxpayers of the incorporated portion\nof such fire district, shall adopt a resolution changing the boundaries\nof such district by the exclusion therefrom of the incorporated portion\nof the district, or, upon the petition of the resident taxpayers of the\nunincorporated portion of such fire district, shall adopt a resolution\nchanging the boundaries of such district by the exclusion therefrom of\nthe incorporated portion of the district, and thereafter such excluded\nportions of the district shall not be entitled to protection, nor liable\nto be assessed or taxed for the fire district purposes of such district,\nbut such portion of the total account of the bonded or other\nindebtedness of such district as the assessed valuation, according to\nthe last preceding town assessment roll, of the territory so excluded\nand incorporated in such city or village bears to the assessed\nvaluation, according to the last preceding town assessment roll, of the\nentire territory of such district before exclusion of such part, shall\nbe assumed and borne by the city or village in which such territory is\nincluded and paid over from time to time to the treasurer of such\ndistrict in accordance with the necessary requirements of the district\nin paying such indebtedness. Such amounts to be paid by the city or\nvillage may be levied with the city tax or village tax upon the parcels\nof land formerly a part of the fire district, or raised by general\ntaxation, as the village board or governing body of the city may\ndetermine. Such petition shall be signed, and acknowledged or proved in\nthe same manner as a deed to be recorded, or authenticated in the manner\nprovided by the election law for authentication of a nominating\npetition, by resident taxpayers owning taxable real property aggregating\nat least one-half of the assessed valuation of all the taxable real\nproperty owned by resident taxpayers of the portion of the district\nproposed to be continued or by resident taxpayers owning taxable real\nproperty aggregating at least one-half of the assessed valuation of all\nthe taxable real property owned by resident taxpayers of that portion of\nthe district incorporated, as such may appear. Valuation for purposes\nof this section shall be, as such valuations appear upon the latest\ncompleted assessment roll of the town or towns in which such district is\nlocated.\n 2. Whenever any fire district is located entirely within the corporate\nlimits of two or more villages by virtue of incorporation of such\nvillages after the establishment of such fire district and the said\nvillages or either of them have not been excluded from the limits or\nboundaries of such fire district in accordance with the provisions of\nsubdivision one of this section, the town board and the board of fire\ncommissioners of such fire district shall meet together at least sixty\ndays before the annual meeting of the board of supervisors and estimate\nthe amount necessary and proper to be raised for fire district purposes\nand shall certify the same to the board of supervisors of the county.\nSuch board shall cause the amount thereof to be assessed and levied on\nthe taxable property of such fire district and collected in the same\nmanner and at the same time and by the same officers as town taxes are\nassessed, levied and collected and, when collected, the amount thereof\nshall be paid to the supervisor of the town and by him immediately paid\nto the treasurer of such fire district.\n
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