§ 153A‑304.1. Reductionin district after annexation.
(a) When the whole orany portion of a county service district organized for fire protection purposesunder G.S. 153A‑301(2) has been annexed by a municipality furnishing fireprotection to its citizens, and the municipality had not agreed to allowterritory within it to be within the county service district under G.S. 153A‑302(a),then such county service district or the portion thereof so annexed shallimmediately thereupon cease to be a county service district or a portion of acounty service district; and such district or portion thereof so annexed shallno longer be subject to G.S. 153A‑307 authorizing the board of countycommissioners to levy and collect a tax in such district for the purpose of furnishingfire protection therein.
(b) Nothing in thissection prevents the board of county commissioners from levying and collectingtaxes for fire protection in the remaining portion of a county service districtnot annexed by a municipality.
(c) When all or part ofa county service 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 countyservice district tax levied on property in the district for the fiscal year inwhich 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 the ownersof 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 county service district an amount equalto the amount paid by the city (or to be paid by the city) to a rural firedepartment under G.S. 160A‑37.1 or G.S. 160A‑49.1 on account ofannexation of territory in the county service district for the number of monthsin that fiscal year used in calculating the numerator under subsection (c) ofthis section; provided that the required payments by the county to the cityshall not exceed the total of fire protection district payments made totaxpayers in the district on account of that annexation. (1987, c. 711, s. 1; 2008‑134,s. 76(b).)
§ 153A‑304.1. Reductionin district after annexation.
(a) When the whole orany portion of a county service district organized for fire protection purposesunder G.S. 153A‑301(2) has been annexed by a municipality furnishing fireprotection to its citizens, and the municipality had not agreed to allowterritory within it to be within the county service district under G.S. 153A‑302(a),then such county service district or the portion thereof so annexed shallimmediately thereupon cease to be a county service district or a portion of acounty service district; and such district or portion thereof so annexed shallno longer be subject to G.S. 153A‑307 authorizing the board of countycommissioners to levy and collect a tax in such district for the purpose of furnishingfire protection therein.
(b) Nothing in thissection prevents the board of county commissioners from levying and collectingtaxes for fire protection in the remaining portion of a county service districtnot annexed by a municipality.
(c) When all or part ofa county service 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 countyservice district tax levied on property in the district for the fiscal year inwhich 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 the ownersof 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 county service district an amount equalto the amount paid by the city (or to be paid by the city) to a rural firedepartment under G.S. 160A‑37.1 or G.S. 160A‑49.1 on account ofannexation of territory in the county service district for the number of monthsin that fiscal year used in calculating the numerator under subsection (c) ofthis section; provided that the required payments by the county to the cityshall not exceed the total of fire protection district payments made totaxpayers in the district on account of that annexation. (1987, c. 711, s. 1; 2008‑134,s. 76(b).)
§ 153A‑304.1. Reductionin district after annexation.
(a) When the whole orany portion of a county service district organized for fire protection purposesunder G.S. 153A‑301(2) has been annexed by a municipality furnishing fireprotection to its citizens, and the municipality had not agreed to allowterritory within it to be within the county service district under G.S. 153A‑302(a),then such county service district or the portion thereof so annexed shallimmediately thereupon cease to be a county service district or a portion of acounty service district; and such district or portion thereof so annexed shallno longer be subject to G.S. 153A‑307 authorizing the board of countycommissioners to levy and collect a tax in such district for the purpose of furnishingfire protection therein.
(b) Nothing in thissection prevents the board of county commissioners from levying and collectingtaxes for fire protection in the remaining portion of a county service districtnot annexed by a municipality.
(c) When all or part ofa county service 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 countyservice district tax levied on property in the district for the fiscal year inwhich 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 the ownersof 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 county service district an amount equalto the amount paid by the city (or to be paid by the city) to a rural firedepartment under G.S. 160A‑37.1 or G.S. 160A‑49.1 on account ofannexation of territory in the county service district for the number of monthsin that fiscal year used in calculating the numerator under subsection (c) ofthis section; provided that the required payments by the county to the cityshall not exceed the total of fire protection district payments made totaxpayers in the district on account of that annexation. (1987, c. 711, s. 1; 2008‑134,s. 76(b).)
