Authorizes Wilkes County to simultaneously alter the boundaries of all authorized fire tax districts in the County if the County meets the specified five requirements, including providing specified notices and holding a public hearing on the proposed boundary changes. Specifies that all prior tax collections of fire tax revenues by the County in the areas affected by the boundary realignment are valid and lawful. Provides that any change to parcel boundaries or parcel identification numbers used in maps depicting the fire tax districts approved by the County under the act does not alter those approved fire tax district boundaries. No provision of this act is to be construed to prohibit a subsequent change in any fire tax district.