[Added 5-3-1991 by Bill No. 3-91, effective 7-1-1991 (Ch. 42, Art. VIII, of the 1984 Code)]
Editor's Note: This bill also provided that the special tax provided for in this Article to be levied in the Cresaptown Ambulance Area shall not be levied for the tax year beginning 7-1-1991 and ending 6-30-1992.
For the purpose of providing funds with which to maintain and operate an Ambulance Company within certain parts of Allegany County, there is hereby created a special ambulance area, to be known as the "Cresaptown Ambulance 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 the 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 continuing with the crest of Haystack Mountain northeasterly approximately 5,000 feet to the southerly limits of the National Freeway, U.S. Route 40/48, thence with said southerly limits of the National Freeway in an easterly direction, approximately 4,500 feet to the corporate limits of the City of Cumberland, thence with said corporate limits in a southerly direction and crossing U.S. Route 220 approximately 1,700 feet to the Maryland-West Virginia boundary line in the Potomac River, thence upstream with said Potomac River approximately 16.29 miles (approximately 86,000 feet), thence leaving said Potomac River and cutting through Black Oak Bottom northwesterly approximately 1.14 miles (approximately 6,000 feet) to a point standing in U.S. Route 220 at the crest of a hill in Danville, Maryland, thence leaving said U.S. Route 220 and continuing in a straight line northwesterly approximately 1.99 miles (approximately 10,500 feet) to a point standing in the center of a Potomac Edison Electric Line at the crest of Dans Mountain, thence running with the crest of Dans Mountain in a northeasterly direction approximately 4.51 miles (approximately 23,800 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 Ambulance Area a tax sufficient, but not less than $0.05 nor more than $0.10 on each $100 of assessable real property, to pay the annual expenditures necessary to maintain and operate the Cresaptown Ambulance Company, its successor or successors, including payment of encumbrances on real estate or equipment owned by the Cresaptown Ambulance Area. The annual levy shall be $0.05 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 Ambulance Company requires an assessment in excess of $0.05 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 Ambulance 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 Ambulance 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 Ambulance Company, its successor or successors, as may be due that are necessary to maintain and operate the Cresaptown Ambulance 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 Ambulance 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 Ambulance 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 Ambulance Company in addition to the annual appropriation provided for in § 146-4 of this chapter.