§ 69-25.4. Tax to be levied and used for furnishing fire protection.
§ 69‑25.4. Tax to belevied and used for furnishing fire protection.
(a) If a majority ofthe qualified voters voting at said election vote in favor of levying andcollecting a tax in said district, then the board of county commissioners isauthorized and directed to levy and collect a tax in said district in suchamount as it may deem necessary, not exceeding ten cents (10¢) on the onehundred dollars ($100.00) valuation of property in said district from year toyear, and shall keep the same as a separate and special fund, to be used onlyfor furnishing fire protection within said district, as provided in G.S. 69‑25.5.
Provided, that if a majorityof the qualified voters voting at such elections vote in favor of levying andcollecting a tax in such district, or vote in favor of increasing the tax limitin said district, then the board of county commissioners is authorized anddirected to levy and collect a tax in such districts in such amount as it maydeem necessary, not exceeding fifteen cents (15¢) on the one hundred dollars($100.00) valuation of property in said district from year to year.
(b) For purposes ofthis Article, the term "fire protection" and the levy of a tax forthat purpose may include the levy, appropriation, and expenditure of funds for furnishingemergency medical, rescue and ambulance services to protect persons within thedistrict from injury or death; and the levy, appropriation, and expenditure ofthe tax to provide such services are proper, authorized and lawful. Inproviding these services the fire district shall be subject to G.S. 153A‑250.
(c) For purposes ofthis Article, a fire protection district is a municipal corporation organizedfor a special purpose. Except in cases when a fire protection districtcommission is appointed to govern the district, the board of countycommissioners, or joint boards of county commissioners when the area lies inmore than one county, shall serve as the governing body. (1951, c. 820, s. 4; 1959, c.805, s. 4; 1981, c. 217; 2001‑414, s. 33.)