[Added 5-3-1991 by Bill No. 3-91, effective 7-1-1991; (Ch. 42, Art. VI, of the 1984 Code)]
[Amended 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 "Cresaptown
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 standing on the top of Dans Mountain approximately
0.49 miles (approximately 2,600 feet) southwest of Dans Mountain Lookout
Tower, said point also being the beginning point of the Rawlings,
Maryland, Fire Service Area, thence running with the crest of Dans
Mountain northeast approximately 4.28 miles (approximately 22,600
feet) to a point on the Potomac Edison Company Lake Lynn Electric
Line and being also the southern boundary of District No. 29, LaVale,
thence running with said electric line and the southern boundary of
District No. 29, LaVale, approximately 2.5 miles (approximately 13,200
feet) to the crest of Haystack Mountain, thence southeasterly and
with the westerly and southerly limits of the Bowling Green Fire District,
and with the top of Haystack Mountain 1.55 miles (approximately 8,200
feet) to a point standing on the top of Haystack Mountain and having
Maryland Coordinates of N 651,330, E 284,320, thence leaving the top
of Haystack Mountain and with the southerly boundary of the Bowling
Green Fire Tax Area S 65 degrees 22 minutes 30 seconds E-2640.1 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 crossing said Route 220 and with the center of Todd Drive,
S 65 degrees 17 minutes 30 seconds E 3038.2 feet to the Maryland,
West Virginia, boundary line in the Potomac River and having Maryland
Coordinates N 648,960, E 289,480, thence upstream with said Potomac
River, approximately 6.44 miles (approximately 34,000 feet) thence
leaving said river and running northwesterly along an extended division
and fence line, south of Bartons ballfield and the northerly limits
of the Rawlings Fire Service Area approximately 3.24 miles (approximately
17,100 feet) to the place of beginning.
The County Commissioners of Allegany County are hereby authorized,
empowered and directed to levy annually against all assessable real
property within the Cresaptown Fire Area a tax sufficient, but not
less than $0.10 nor more than $0.15 on each $100 of assessable real
property, to pay the annual expenditures necessary to maintain and
operate the Cresaptown Fire Company, its successor or successors,
including payment of encumbrances on real estate or equipment owned
by the Cresaptown Fire Company. The annual levy shall be $0.10 per
$100 of assessed real property, unless the Emergency Services Board
of Allegany County certifies to the County Commissioners of Allegany
County within 30 days before the tax levying period for each year
that the amount necessary to operate the Cresaptown Fire Company requires
an assessment in excess of $0.10 per $100 of assessable real property,
and the County Commissioners of Allegany County approve said levy.
The taxes levied for the coming year shall be collected by the
tax collecting authorities for this County, and every 60 days they
shall remit the whole amount of the taxes collected to the Treasurer
of the Cresaptown Fire Company, its successor or successors, upon
the Treasurer giving a corporate bond to this County, to be approved
by the County Commissioners 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 money so received,
the Cresaptown Fire Company, 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 Cresaptown Fire Company, its successor or successors,
as may be due that are necessary to maintain and operate the Cresaptown
Fire Company. 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 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.
In addition to the accounting required by § 146-4 of this chapter, the Cresaptown Fire Company, for any year in which special moneys are levied, collected and received or requested, shall submit an annual budget to the County Commissioners on or before the 15th day of March in each of such years. The Cresaptown Fire Company shall also submit to the County Commissioners, no later than 60 days after the end of the fiscal year, an accounting of all expenditures made during each fiscal year.
The special tax hereinabove provided for shall be levied, collected and paid to the Cresaptown Fire Company in addition to the annual appropriation provided for in § 146-4 of this chapter.
