§ 69-25.15. When district or portion thereof annexed by municipality furnishing fire protection. - North Carolina Statutes

§69‑25.15.  When district or portion thereof annexed by municipalityfurnishing fire protection.

(a)        When the whole orany portion of a fire protection district has been annexed by a municipalityfurnishing fire protection to its citizens, then such fire protection districtor the portion thereof so annexed shall immediately thereupon cease to be afire protection district or a portion of a fire protection district; and suchdistrict or portion thereof so annexed shall no longer be subject to G.S. 69‑25.4authorizing the board of county commissioners to levy and collect a tax in suchdistrict for the purpose of furnishing fire protection therein.

(b)        Nothing hereinshall be deemed to prevent the board of county commissioners from levying andcollecting taxes for fire protection in the remaining portion of a fireprotection district not annexed by a municipality, as aforesaid.

(c)        When all or part ofa fire protection district is annexed, and the effective date of the annexationis a date other than a date in the month of June, the amount of the fireprotection district tax levied on property in the district for the fiscal yearin which municipal taxes are prorated under G.S. 160A‑58.10 shall bemultiplied by the following fraction: the denominator shall be 12 and thenumerator shall be the number of full calendar months remaining in the fiscalyear following the day on which the annexation becomes effective. For eachowner, the product of the multiplication is the prorated fire protectionpayment. The finance officer of the city shall obtain from the assessor or taxcollector of the county where the annexed territory was located a list of theowners of property on which fire protection district taxes were levied in theterritory being annexed, and the city shall, no later than 90 days after theeffective date of the annexation, pay the amount of the prorated fireprotection district payment to the owners of that property. Such payments shallcome from any funds not otherwise restricted by law.

(d)        Whenever a city isrequired to make fire protection district tax payments by subsection (c) ofthis section, and the city has paid or has contracted to pay to a rural firedepartment funds under G.S. 160A‑37.1 or G.S. 160A‑49.1, the countyshall pay to the city from funds of the rural fire protection district anamount equal to the amount paid by the city (or to be paid by the city) to arural fire department under G.S. 160A‑37.1 or G.S. 160A‑49.1 onaccount of annexation of territory in the rural fire protection district forthe number of months in that fiscal year used in calculating the numeratorunder subsection (c) of this section; provided that the required payments bythe county to the city shall not exceed the total of fire  protection districtpayments made to taxpayers in the district on account of that annexation. (1957,c. 1219; 1985, c. 707, ss. 1, 2; 1987, c. 45, s. 1.)