If a majority of the qualified voters voting in an election called under Section 1 of this act vote in favor of creating the Duck Area Beautification District and authorizing the levy and collection of an ad valorem tax in the district, the Dare County Board of Commissioners shall, upon receipt of a certified copy of the election results, adopt a resolution creating the Duck Area Beautification District and shall file a copy of the resolution with the clerk of superior court of Dare County. Upon establishing the Duck Area Beautification District, the Dare County Board of Commissioners may annually levy an ad valorem tax on all taxable property in the district in an amount the board considers necessary to provide for the installation of underground power lines, not to exceed ten cents (10¢) for each one hundred dollars ($100.00) taxable valuation of property. The proceeds of this tax shall be used only to provide for the underground installation of power lines in the district.
(Sess. Laws 1983, ch. 991, § 4)