§ 153A-304.2. Reduction in district after annexation to Chapter 69 fire district. - North Carolina Statutes

§ 153A‑304.2. Reduction in district after annexation to Chapter 69 fire district.

(a)        When the whole or any portion of a county service districtorganized for fire protection purposes under G.S. 153A‑301(2) has beenannexed into a fire protection district created under Chapter 69 of the GeneralStatutes, then such county service district or the portion thereof so annexedshall immediately thereupon cease to be a county service district or a portionof a county service district; and such district or portion thereof so annexedshall no longer be subject to G.S. 153A‑307 authorizing the board ofcounty commissioners to levy and collect a tax in such district for the purposeof furnishing fire protection therein.

(b)        Nothing in this section prevents the board of countycommissioners from levying and collecting taxes for fire protection in theremaining portion of a county service district not annexed into a fireprotection district.  This section does not affect the rights or liabilities ofthe county, a taxpayer, or other person concerning taxes previously levied. (1989, c. 622.)