(a) Annually, the Board of Supervisors may set the rate for a special tax to be levied on property within the District in conformance with the procedures for setting other County property taxes. The Treasurer shall collect such special taxes levied within the District in the same manner as he or she collects other County property taxes. All taxes levied and collected pursuant to this section shall be kept in a separate fund and used to pay the costs of maintaining and operating fire and emergency medical services furnished within the District, including (without limitation): (a) the acquisition and maintenance of real property, and the acquisition, construction and maintenance of any improvements thereon; (b) the acquisition and maintenance of equipment and other personal property devoted to fighting fires and protecting property and human life from loss or damage by fire, illness or injury; and (c) the payment of operational costs or contributions to volunteer organizations that provide fire and emergency medical services within the District.
(b) Property within the District that is granted relief from taxation under the provisions of Virginia Code § 58.1-3210, et seq. and Chapter 872 of the Codified Ordinances of Loudoun County shall also be relieved from payment of the special district tax levied hereunder.
(c) With respect to real estate within the District that is assessed at use value under the provisions of Virginia Code § 58.1-3230, et seq., and Chapter 848 of the Codified Ordinances of Loudoun County, the special district tax hereunder shall be levied on the use value, and not the fair market value, of such real estate.
(Ord. 07-01. Passed 1-3-07.)