The Village Board may make appropriations for emergency services and disaster operations in the manner provided by law for making appropriations for the ordinary expenses of such political subdivision. The Village Board may also levy for emergency services and disaster operations a tax not to exceed 0.05% of the full, fair cash value as equalized or assessed by the Department of Revenue on all taxable property in the municipality for the current year. However, the amount collectible under such a levy shall in no event exceed $0.25 per capita. The annual tax shall be in addition to and in excess of the amount authorized to be levied for general corporate purposes.
(1999 Code, § 30-3-13)