AN ACT TO CLARIFY ELIGIBLE USES OF FIRE PROTECTION TAX REVENUES.
House committee substitute makes the following changes to the 2nd edition. Amends (a) to require the board of county commissioners to provide fire protection for the district by doing one or more of the specified things (those items previously included using any two or more of the other specified methods of furnishing fire protection). Deletes proposed GS 69-25.5(b) and instead adds the following to the statute. Prohibits a board of county commissioners from using the proceeds of the fire protection tax levied under the Article to fund a fire protection-related service or program furnished countywide and is not exclusively used or provided within the district; however, allows the use of sale and use tax proceeds for this purpose. Adds that an incorporated nonprofit volunteer or community fire department that receives any portion of the tax levied under the Article is subject to an inspection of the financial books and reports when required by the board of county commissioners. Makes organizational changes and adds to the statute's caption.
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