[Adopted as Ch. 42, Art. II of the 1984 Code]
[1963, ch. 850, sec. 148A[1]]
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.
[1]
Editor's Note: Chapter 850 of 1963 was approved by the voters at a referendum on June 4, 1963.
[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.