[Added 5-3-1991 by Bill No. 3-91, effective 7-1-1991 (Ch. 42, Art. VII, of the 1984 Code)]
[Amended 3-5-2015 by Bill No. 2-15, effective 7-1-2015]
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 "Rawlings 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 0.46 mile (approximately 2,455 feet) southwest of the Dans Mountain Lookout Tower, said point also being the beginning point of the Cresaptown Fire Service Area, thence leaving the crest of Dans Mountain and running in a southeasterly direction along an extended division and fence line and the southerly limits of the Cresaptown Fire Service Area south of Barton's ball field and crossing U.S. Route 220 approximately 3.2 miles (approximately 16,925 feet) to the Maryland — West Virginia boundary on the south bank of the Potomac River, thence upstream with the said Potomac River approximately 10.1 miles (approximately 53,633 feet) to a point one mile south of the village of Dawson where an unnamed road reaches the northern riverbank. Said unnamed road is roughly parallel to and approximately 225 feet northeast of Pleasant View Lane, thence running with said road, crossing U.S. Route 220 at Placid Lane and continuing in the same north-northwesterly direction approximately 2.7 miles (approximately 14,233 feet) to the crest of Dans Mountain at a point approximately 1.1 miles (approximately 6,004 feet) southeast of the Fairview knoll. Thence running in a northeasterly direction with the crest of Dans Mountain approximately 6.8 miles (approximately 36,365 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 Rawlings 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 Rawlings Fire Company, its successor or successors, including payment of encumbrances on real estate or equipment owned by the Rawlings 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 Rawlings 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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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 Rawlings 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 Rawlings 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 Rawlings Fire Company, its successor or successors, as may be due that are necessary to maintain and operate the Rawlings 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 Rawlings 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 Rawlings 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 Rawlings Fire Company in addition to the annual appropriation provided for in § 146-4 of this chapter.