Creates the Smokey Cove Fire Protection District (district) in Haywood County, consisting of the identified land parcels. Authorizes the Haywood County Board of Commissioners (Board) to levy a property tax of up to ten cents per $100 valuation of all real and personal property in the district to be separately accounted and held for furnishing fire protection within the district only. Requires the special account created from the tax proceeds to be administered by the Smokey Cove Fire Protection District Commission. Provides for the three-member Commission to be appointed by the Board to serve at the discretion and supervision of the Board. Provides for the Commission's powers consistent with GS 69-25.8. Applies only to that portion of Haywood County set out as the district.