New York Workers' Compensation Code § 63

Liability of county
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§ 63. Liability of county. 1. In the case of plans established\npursuant to former subdivision three-a of section fifty of this chapter\nand continued pursuant to the provisions of section sixty-one of this\nchapter, payments with respect to (a) the liability of participants\narising on and after January first, nineteen hundred fifty-seven, and\n(b) the joint liability of the participants imposed pursuant to such\nformer subdivision three-a of section fifty of this chapter, shall be\nmade by the county.\n  2. When a plan is established pursuant to this article, payments with\nrespect to the liability of participants arising on and after the\neffective date of the plan shall be made by the county.\n  3. Where a town participates in a plan, in addition to payments with\nrespect to the liability of the town, the county shall make payments\nwith respect to that portion of the liability of all villages, fire\ndistricts, fire protection districts and fire alarm districts within\nsuch town and all territory within such town outside cities, villages,\nfire districts, fire protection districts and fire alarm districts\narising out of the death of or injury to volunteer firefighters;\nprovided, however, that the county shall not be obligated to make such\npayments in the case of a village, fire district, fire protection\ndistrict or fire alarm district, located in more than one town unless\nthe town board of each town containing part of the village or district\nby resolution elects to become a participant in the plan.  Participation\nin a plan by a village or fire district shall make the county liable for\nsuch payments where the town or towns in which such village or fire\ndistrict is located are not participants in the plan. The term "injury",\nas used in this subdivision, means "injury" as defined in subdivision\nfour of section three of the volunteer firefighters' benefit law, as\namended from time to time. If a county has elected to establish a\nself-insurance plan for itself, it may elect to extend coverage under\nsuch plan to voluntary ambulance companies upon the same terms and\nconditions as such coverage applies to volunteer firefighters.\n  4. The expenditure of county funds for payments authorized or required\nby this article is hereby declared to be for a county purpose.\n  5. For the purposes of this article, officers and employees of a soil\nconservation district located wholly within a county shall be deemed\nemployees of the county in which such district is located.\n  6. Notwithstanding the foregoing provisions of this section, each\nparticipant alone shall be obligated to pay the increased liability\nprovided for by section fourteen-a of this chapter.\n  7. Notwithstanding any other provision of this chapter, each\nparticipant in a plan continued or established pursuant to this article\nshall be deemed to have duly taken such action, as would have otherwise\nbeen required by this chapter, to elect to bring all of its employees,\nor officers, elected or appointed or otherwise, not enumerated in\nsection three, subdivision one, groups one to seventeen inclusive, of\nthis chapter, within the coverage of this chapter hereafter,\nnotwithstanding the definitions of the terms "employment", "employer",\nor "employee" in subdivisions three, four and five of section two of\nthis chapter, and each participant which has any group, as defined by\norder of the New York state civil defense commission, of civil defense\nvolunteers not enumerated in section three, subdivision one, group\nseventeen, who are personnel of a volunteer agency of the local office\nof such participant, as defined in the state defense emergency act,\nshall be deemed to have duly taken such separate and distinct action of\nits legislative or other governmental body, as would otherwise have been\nrequired by this chapter, to bring such group of civil defense\nvolunteers within the coverage of this chapter hereafter as to their\nauthorized civil defense services

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