Applicable to Johnston County only, amends GS 153A-302, authorizing the board of commissioners to establish a service district after complying with the existing requirements set out in subsections (a) through (c) of the statute (regarding standards to consider, findings required, and preparation of an informational report that must be available for inspection before a public hearing on the matter). Allows establishment of a service district by resolution of the board of commissioners for any purposes set out in GS 153A-301 (enumerates several purposes such as beach erosion control, fire protection, recreation, and cemeteries). Specifically provides for the establishment of a recreation service district by a favorable advisory referendum by the majority of voters within the proposed recreation service district. Provides that to establish a recreation service district by referendum, the board of commissioners must file an accurate description of the proposed district boundaries with the county board of elections and direct the county board of elections to conduct the advisory referendum within the proposed district. Requires the board of commissioners to fund the election. Directs that the election be in accordance with the applicable provisions of Article 27 of GS Chapter 163A (Municipal Elections). Provides for the form of the question to be set out on the ballot in the advisory referendum. Provides that the board of commissioners must adopt a resolution establishing the recreation service district if a majority of the voters vote favorably of its establishment. Makes conforming changes.