Allegany County, MD
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted as Ch. 42, Art. V, of the 1984 Code]
[1974, ch. 34, sec. 166J; 4-15-1992 by Bill No. 3-92; effective 7-1-1992]
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 "Bowling Green Fire Area," which shall comprise the land particularly designated and described and being in the bounds, courses and distances as follows: Beginning at a concrete monument standing on the east side of McMullen Highway at the foot of Dingle Hill, being a corner to the Cumberland City Limits and having Maryland Coordinates of N 662,835, E 294,660, thence running with the City of Cumberland southerly boundaries in a southeasterly direction and crossing the Chessie System Railroad until it intersects the Maryland-West Virginia boundary line of the Potomac River, thence in a southerly direction following the Maryland-West Virginia boundary line of the Potomac River to its intersection of the boundary line of the Cresaptown Fire Tax Area, having Maryland Coordinates of N 648,960, E 289,480 thence leaving said boundary and with the center of Todd Drive and the northerly boundary of the Cresaptown Fire Tax Area, N 65 degrees 17 minutes 30 seconds W-3038.2 feet to a point on the northerly side of U.S. Route 220 opposite the center line of Todd Drive, having Maryland Coordinates of N 650,230, E 286,720, thence leaving said Route 220, N 65 degrees 22 minutes 35 seconds W-2640.1 feet to a point standing on the top of Haystack Mountain and having Maryland Coordinates of N 651,330, E 284,320, thence running with the top of Haystack Mountain in a northerly direction 1.55 miles (approximately 8,200 feet) to a point on the Potomac Edison Company Lake Lynn Electric Line and also being the southern boundary of District No. 29, LaVale, thence continuing with the top of Haystack of District No. 29, LaVale, approximately 5,000 feet to the southerly limits of the National Freeway, U.S. Route 40/68, thence with the southerly limits of the National Freeway in an easterly direction, approximately 4,000 feet to the place of beginning.
[1974, ch. 34, sec. 166J]
A. 
Levy.
(1) 
The County Commissioners of Allegany County may 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 Bowling Green Volunteer Fire Department, its successor or successors, including payment of encumbrances on real estate or equipment owned by the Bowling Green 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 Bowling Green Volunteer Fire Department, its successor or successors the whole valuation of the assessable real property within this area.
(b) 
The Bowling Green Volunteer Fire Department shall then determine the amount necessary to be raised for the ensuing year to maintain and operate the Bowling Green 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 Bowling Green 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 Bowling Green Volunteer Fire Department in the preceding year, all of which shall be used to reduce the tax for the next fiscal year in this area.
(d) 
The Bowling Green Volunteer Fire Department shall then determine the number of cents per $100 within the above limitation necessary to raise the amount required for this 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 a tax on all real property assessed for County tax purposes within this area, which 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 provided above.
B. 
The taxes so levied for the ensuing year shall be collected by the tax collecting authorities for the County, and every 60 days they shall remit the whole amount of the taxes so collected to the Treasurer of the Bowling Green Volunteer Fire Department, its successor or successors, upon the 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 the Treasurer. From the moneys so received, the Treasurer of the Bowling Green 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 the Bowling Green Volunteer Fire Department, its successor or successors, as may be due, that are necessary property to maintain and operate the Fire Department. Should the tax so collected in any one year be inadequate to defray the 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 mentioned above.
[1974, ch. 34, Sec. 166K]
In addition to the accounting required by Section 161 of this article,[1] the Bowling Green 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, the budget to be submitted on or before the 15th day of March in each of such years. In addition, the Bowling Green 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.
[1]
Editor's Note: See § 146-4 of this chapter.
[1974, ch. 34, sec. 166L]
The special tax provided herein shall be levied, collected and paid to the Bowling Green Volunteer Fire Department, in addition to the annual appropriations provided for in §§ 146-2 and 146-4 of this chapter.