[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.
