(A) A special taxing district for fire and rescue services is established and identified as the Urban Fire and Rescue Tax District.
(B) The Urban Fire and Rescue Tax District will be those areas of Frederick County designated as urban, the boundaries of which are established and shown on the official Fire and Rescue Tax District Map on file with the county.
(C) The amount of the special district tax in the Urban Fire and Rescue Tax District is zero cents per $100 of assessed value. A special district tax in this amount is levied on all assessable real property within the Urban Fire and Rescue Tax District.
(Ord. 89-24-555, 6-6-1989; Ord. 00-10-252, 5-30-2000; Ord. 01-08-282, 5-22-2001; Ord. 03-06-329, 5-20-2003; Ord. 06-13-409, 5-15-2006; Ord. 13-11-639, 6-20-2013; Ord. 14-23-678, 11-13-2014)