[1963, ch. 850, sec. 148A]
For the purpose of providing funds with which to maintain and
operate a Fire Department within certain parts of Allegany County,
there is hereby created a special fire area, to be known as the "LaVale
Fire Area," which shall comprise the following described land in parts
of Election District Nos. 29, 5 and 6 in said County, particularly
designated and described and lying and being in the bounds, courses
and distances as follows: Beginning at the top of Wills Mountain 9/10
mile northeast of the two-mile post of the National Road on the fourth
line of District No. 5 and at the end of the first line of District
No. 20 and running thence with the lines of District No. 20 westerly
one mile crossing the Cumberland and Pennsylvania Railroad Bridge
(now the Western Maryland Railroad) over Wills Creek above the paper
mill to the Western Maryland Railroad; then up the last-named Western
Maryland Railroad about five miles to the line of the crest of Piney
Mountain due south of Barrellville, it being the easterly line of
Mount Savage, District No. 13; then southerly four miles following
the crest of the said mountain and with District Nos. 13 and 24 to
the National Road at the junction of the road leading to the tunnel
in the Eckhart branch of the Cumberland and Pennsylvania Railroad
(now the Western Maryland Railroad) about 3/4 mile west of the six-mile
post; thence with said road southwesterly about 1 1/3 miles to
the top of Dan's Mountain and the Potomac Edison Company Lake Lynn
Electric Line; thence with said electric power line easterly about
2 1/5 miles across District No. 29, said power line crosses the
Winchester Road about 450 feet south of the Western Maryland Railroad
Bridge; thence with the east boundary of District No. 29 and the top
of Haystack Mountain to a point 1,000 feet south of the Braddock Road;
thence parallel with and 1,000 feet south of the Braddock Road easterly
about 3/5 mile to the southwest city limits of Cumberland; thence
with the city limits of Cumberland in a northwest direction about
2,000 feet; then with the northwest limits of Cumberland about 1 6/10
miles to the Baltimore and Ohio Railroad at the base of the cliffs
in the Narrows; thence with said Western Maryland Railroad about 1/2
mile northwesterly to said east boundary of District No. 29; thence
with said east boundary northerly about 2,000 feet to the beginning.
[1963, ch. 850, sec. 148B]
A. Levy.
(1) The County Commissioners of Allegany County are hereby authorized,
empowered and directed to levy annually against all the assessable
real property within the above described area a tax sufficient, but
not to exceed $0.10 on each $100 of assessable real property, to pay
the annual requirements of expenditures necessary to maintain and
operate the LaVale Volunteer Fire Department Inc., its successor or
successors, including payment of encumbrances on real estate or equipment
owned by said LaVale Volunteer Fire Department, Inc. The tax shall
be determined, levied, collected and paid over in the following manner:
(a)
At least 30 days before the tax-levying period of each year,
the County Commissioners shall certify to the LaVale Volunteer Fire
Department, Inc., its successor or successors the whole valuation
of the assessable real property within said area.
(b)
The LaVale Volunteer Fire Department, Inc., shall then determine
the amount necessary to be raised for the ensuing year to maintain
and operate said LaVale Volunteer Fire Department, Inc., its successor
or successors, including payment, in whole or in part, of any existing
encumbrance; the purchase, repair, replacement, operation and maintenance
of fire-fighting equipment and apparatus; the housing of the same;
and the training of firemen.
(c)
The LaVale Volunteer Fire Department, Inc., shall then deduct
from the above amount all funds received from other sources, whether
by received donation or as income from the activities of said company,
together with proceeds collected as a special tax hereunder, which
were in excess of the budgetary needs of the LaVale Volunteer Fire
Department, Inc., in the preceding year, all of which shall be used
to reduce the tax for the next fiscal year in said area.
(d)
The LaVale Volunteer Fire Department, Inc., shall then determine
the number of cents per $100, within the aforesaid limitation, necessary
to raise said amount required for such fire area for the ensuing year
and shall certify the same to the County Commissioners.
(2) The County Commissioners in their next annual levy shall levy said
tax on all real property assessed for County tax purposes within said
area, which tax shall be levied and collected and have the same priority
rights, be subject to the same discount, interest and penalties and
in every respect be treated the same as County taxes, but not to exceed
the rate hereinabove provided.
B. Collection. The taxes so levied for the ensuing year shall be collected
by the tax collecting authorities for said County, and every 60 days
they shall remit the whole amount of the taxes so collected to the
Treasurer of the LaVale Volunteer Fire Department, Inc., its successor
or successors upon said Treasurer giving a corporate bond to Allegany
County, Maryland, to be approved by the County Commissioners of Allegany
County and the County Attorney in a penal sum to be fixed by the County
Commissioners, conditioned upon the faithful discharge of the duties
of said Treasurer. From the moneys so received, the Treasurer of LaVale
Volunteer Fire Department, Inc., its successor or successors shall
pay all proper costs, expenses, claims and demands and such principal
and interest payments on any encumbrance on real estate or equipment
owned by said LaVale Volunteer Fire Department, Inc., its successor
or successors as may be due that are necessary properly to maintain
and operate said Fire Department. Should the tax so collected in any
one year be inadequate to defray said costs, expenses, claims and
demands, such deficiency may be added to the amount required for the
next ensuing year and be levied and collected in the next year's taxes,
provided that the rate shall not be in excess of that above mentioned.
[1963, ch. 850, sec. 148C]
In addition to the accounting required by §
146-4 of this chapter, the LaVale Volunteer Fire Department, Inc., for any year in which special tax moneys are levied, collected, received or requested, shall submit an annual budget to the County Commissioners, said budget to be submitted on or before the 15th day of March in each of such years. In addition, the LaVale Volunteer Fire Department, Inc., shall also submit to the County Commissioners an accounting of all expenditures made by it in each fiscal year, which accounting shall be submitted to the County Commissioners within 60 days from the end of the fiscal year of the Fire Department.
[1963, ch. 850, sec. 148D]
The special tax hereinabove provided for shall be levied, collected and paid to the LaVale Volunteer Fire Department, Inc., in addition to the annual appropriation provided for in §
146-3 of this chapter.