N.Y. Town Law § 184-A
The town board of any town, on behalf of a fire protection district or fire alarm district situated therein, or on behalf of the area of the town outside of any village, fire district, fire protection district or fire alarm district, which area is hereinafter referred to as the "unprotected area", may contract for a supply of water and for the furnishing, erection, maintenance, care and replacement of fire hydrants, including the erection and maintenance of markers therefor, and the removal of snow and ice to provide access thereto, for fire purposes for a period not exceeding five years.
Before a contract shall be entered into pursuant to the authority given in this section, the town board shall hold a public hearing in the district or unprotected area or at such other place within the town as the town board shall designate. Notice of the hearing shall be published at least once in at least one newspaper having general circulation in the district or unprotected area, the first publication thereof to be at least ten days prior to the day specified for the hearing. The notice shall specify the time when and place where the hearing will be held, and shall describe in general terms the proposed contract. The amount of any contract that may be entered into pursuant to the provisions of this section together with all other expenses necessarily incurred or occasioned thereby, shall be assessed and levied upon the taxable real property in the district or unprotected area and collected in the same manner, at the same time and by the same officers as town taxes are assessed, levied and collected and, when collected, the amount thereof shall be paid to the supervisor of the town. The supervisor shall pay to the person, company or corporation entitled thereto the amount specified in the contract.
If a fire protection district or fire alarm district shall be situated partly in each of two or more towns any action which would be taken by the town board in the case of a district situated in only one town shall be taken by the town boards of the several towns acting jointly by a majority vote of the members of each of such town boards, and the notice of public hearing required by this section shall be given by the town clerks of the several towns acting jointly.
N.Y. Town Law § 184-A