(a) Fire Tax District. A fire tax district, comprising the entire County, includes all real and personal property assessed for County tax purposes.
(b) Tax levy and collection. The County Council may levy a tax on each $100 of the assessed value of taxable property in the fire tax district at a rate to yield an amount that the Council finds sufficient to fund:
(1) the management, operation, and maintenance of all fire and rescue services;
(2) the purchase (including debt service), construction, maintenance, and operation of real and personal property necessary or incidental to fire and rescue services;
(3) the operation of the Fire and Rescue Service;
(4) all tax-supported expenditures of the local fire and rescue departments; and
(5) awards for the Length of Service Awards Program.
The fire tax must be levied and collected in the manner that other county real property taxes are levied and collected and have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as other county real property taxes. (1980 L.M.C., ch. 64, § 3; 1988 L.M.C., ch. 14, § 10; 1992 L.M.C., ch. 7, § 1; 1992 L.M.C., ch. 8, § 1; 1998 L.M.C., ch. 4, § 1; 2009 L.M.C., ch. 5, § 1.)
Editor’s note-Section 21-23, formerly § 21-4R, was renumbered and amended pursuant to 1998 L.M.C., ch. 4, § 1.