Currently, SL 1937-246 authorizes the Board of Commissioners of Dare County to levy taxes to be paid over to the governing authorities of the Town of Manteo for the purpose of providing and maintaining fire equipment and providing fire protection within that fire district. This act clarifies that the Roanoke Island Volunteer Fire Department or its successor (was, the governing authorities of the Town of Manteo) are authorized and empowered to receive the proceeds of the taxes levied under the Act to provide fire protection to the fire district. Makes conforming changes.

Applies to taxes levied or collected on or after the date this act becomes law.