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9 <br />4. There is a demonstrable demand for the proposed services by persons residing in <br />the district 20 <br />The Board of Commissioners must then hold a public hearing on the proposed creation of <br />the service district.21 Prior to holding the public hearing the Board of Commissioners shall have <br />prepared a map of the proposed district, a statement showing that the proposed district meets the <br />standards provided above, and a plan for providing the service to the district sa <br />Altering a Fire Service District <br />1. Increasing the Tax Rate in Service Districts. There is no maximum district tax <br />rate. Taxes are combined with the ad valorem tax rate as provided in N.C.G.S. <br />§ 153A-149(c) and the Board may levy a tax na more than the combined rate of <br />$1.50 on the one hundred dollars "appraised value of property subject to <br />taxation," unless approved by a majority of the voters. <br />2. Increasing Service District Boundaries. The area to be included in the service <br />district must be contiguous to the district and "at least one eighth of the area's <br />aggregate external boundary coincident with the existing boundary of the district" <br />and the area requires the service.23 The Board may also increase the area of the <br />service district with one hundred percent of the real property owners in the district <br />petition the Board a4 The Board is also required to hold a public hearing and <br />prepare a report that includes a map of the affected area, a plan far delivering <br />services and a statement indicating they have met the statutory standard. <br />3. Changing Service District Boundaries. The Board may by resolution change <br />the boundaries between two adjoining fire service districts. s The board may <br />initiate the change on its own or landowners may petition far a change. The <br />Board is required to hold a public hearing, to prepare a report that includes a map <br />of the current and proposed boundaries, a statement indicating the boundaries <br />adjoin one another and the districts have a similar purpose, a plan for providing <br />service, and the effect the change in the amount of taxable property will have on <br />the ability of the district to provide services.26 <br />4. Decreasing Service District Boundaries. The statute only authorizes reduction <br />in service districts after annexation. When territory within a service district in <br />annexed by a municipality, that territory ceases to be a part of the service <br />district 27 <br />5. Abolishing Service Districts. A service distric# may be abolished upon a <br />showing that there is "no longer a need for a pan~ticular service district and that <br />there are no outstanding bonds or notes." The Board is required to hold a hearing <br />prior to adopting a resolution abolishing a district. <br />z° N.C.G.S. § 153A-302(al) <br />z' N.C.G.S. § 153A-302(c) <br />zz N.C.G.S. § 1S3A-302(b) <br />z3 N.C.G.S. § 1S3A-303(a) <br />za N.C.G.S. § 153A-303(b} <br />ss N.C.G.S. § 1S3A-304.3(a) <br />z6 N.C.G.S. § 1S3A-304.3(b) <br />Z' N.C.G.S. § 1S3A-304.1(a} <br />4 <br />