Opinion 93-26
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This
opinion represents the views of the Office of the State
Comptroller at the time it was rendered. The opinion may no
longer represent those views if, among other things, there have
been subsequent court cases or statutory amendments that bear on
the issues discussed in the opinion. |
AMBULANCE DISTRICTS -- Fees (authority to impose to offset
ambulance district costs)
AMBULANCE SERVICE -- Fees (authority to impose to offset
ambulance district costs)
TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of
an ambulance district may impose fees upon users of the
ambulance district services to offset district costs and raise
the remainder of district costs by ad valorem assessment.
You state that the town has formed an ambulance district
and contracted with a not-for-profit corporation for the
provision of personnel to operate district-owned vehicles in
connection with providing ambulance service within the
district. The town currently raises operation and maintenance
costs of the district by assessments against benefited
properties. You ask whether the district also may charge a fee
to persons utilizing the services of the ambulance district and
retain the fees for use by the district.
Pursuant to articles 12 or 12-A of the Town Law, a town may
establish ambulance districts to provide emergency medical
service, general ambulance service or a combination of such
services within the boundaries of the district (Town Law,
§§190, 198[10-f], 209). Once an ambulance district is
established, the board is authorized, inter alia, to contract
on behalf of the district with one or more qualified
organizations for the operation, maintenance and repair of
emergency medical service or ambulance vehicles, and for the
furnishing of pre-hospital emergency treatment (Town Law,
§198[10-f][a][ii]).
Town Law, §§202(3) and 202-a(1) provide that the costs of
establishment and operation and maintenance of an ambulance
district "shall" be assessed against the properties within the
district on an ad valorem basis. Pursuant to Town Law,
§198(10-f)(b), however, the town board is also authorized to
fix a schedule of fees or charges to be paid by persons
requesting use of ambulance district facilities, provide for
the collection of such fees and charges, or formulate rules and
regulations for the collection thereof by the entities
furnishing services under contract. This provision authorizes
the town to charge fees on a per call basis to users of the
district's ambulance services (see 1982 Opns St Comp No. 82-26,
p 33).
Notwithstanding the apparently mandatory language in
sections 202 and 202-a, we have previously expressed the
opinion, with respect to a town water district, that those
sections require a town to levy assessments for the cost of the
establishment and operation and maintenance of the district
only to the extent that the costs are not raised by user
charges (1989 Opns St Comp No. 89-59, p 131). Similarly, it is
our opinion that a town board on behalf of an ambulance
district may impose fees upon users of the ambulance district
services to offset district costs and raise the remainder of
district costs by ad valorem assessment.
October 22, 1993
Myron I. Mandel, Esq., Town Attorney
Town of Highlands
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