[Adopted as Ch. 42, Art. III, of the 1984 Code]
[1971, ch. 5, sec. 166A[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 "Bedford Road Fire Area," which shall comprise the land particularly designated and described and being in the bounds, courses and distances as follows: Beginning at a point on the crest of Evitts Mountain at 2,316 elevation, this point being the concrete monument No. 162 on the Mason-Dixon Line, which is the Maryland-Pennsylvania boundary line; from this point in a southerly direction to the intersection of Rocky Gap Road and Mason Road; then following the center line of the Mason Road in a southerly direction to the intersection of Nave Cross Road and Mason Road; then following the center line of Nave Cross Road in a westerly direction approximately 1,500 feet from this point in a southerly direction along the crest of the hill to the east boundary of the City of Cumberland from the crest of said hill to the intersection of the east and northern boundary of the City of Cumberland marked with a concrete monument; from this monument in a westerly direction to the crest of Shrivers Ridge along the northern boundary of the City of Cumberland for a distance of 2,435 feet to a point on said line; then leaving said north boundary line of the City of Cumberland in a northerly direction along the crest of Shrivers Ridge to a coordinate of north 667,480 and east 314,900 of the Maryland State coordinate system; from this point in a northwesterly direction in a straight line which bisects the intersection of Valley Road and Pea Vine Run Road to the Mason-Dixon Line, which is the Maryland-Pennsylvania boundary; from this point on the Maryland-Pennsylvania boundary line in an easterly direction to the concrete monument No. 162 at the point of beginning, continuing approximately 5.5 square miles.
[1]
Editor's Note: Chapter 5 of 1971 was approved by the voters at a referendum on May 18, 1971.
[1971, ch. 5, sec. 166B]
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 Bedford Road Volunteer Fire Department, its successor or successors, including payment of encumbrances on real estate or equipment owned by said Bedford Road Volunteer Fire Department. 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 Bedford Road Volunteer Fire Department, its successor or successors the whole valuation of the assessable real property within said area.
(b) 
The Bedford Road Volunteer Fire Department shall then determine the amount necessary to be raised for the ensuing year to maintain and operate said Bedford Road Volunteer Fire Department, 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 Bedford Road Volunteer Fire Department shall then deduct from the above amount all funds received from other sources, whether received by 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 Bedford Road Volunteer Fire Department in the preceding year, all of which shall be used to reduce the tax for the next fiscal year in said area.
(d) 
The Bedford Road Volunteer Fire Department 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 Bedford Road Volunteer Fire Department, 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 faithful discharge of the duties of said Treasurer. From the moneys so received, the Treasurer of the Bedford Road Volunteer Fire Department, 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 Bedford Road Volunteer Fire Department, 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.
[1971, ch. 5, sec. 166C]
In addition to the accounting required by § 146-4 of this chapter, the Bedford Road Volunteer Fire Department, 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 Bedford Road Volunteer Fire Department 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.
[1971, ch. 5, sec. 166D]
The special tax hereinabove provided for shall be levied, collected and paid to the Bedford Road Volunteer Fire Department, in addition to the annual appropriation provided for in § 146-4 of this chapter.