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77 <br /> 3 <br /> 2 . That a special revenue fund shall be maintained for each <br /> fire district by the County for funds collected as a result of <br /> said special tax in which fund appropriations will be based on the <br /> budget estimates approved by the County Commissioners. <br /> Unappropriated amounts remaining in the revenue fund shall be <br /> carried over to the next fiscal year for fire department use. <br /> 3 . That all appropriations established by the County <br /> Commissioners will be remitted to the Fire Department in quarterly <br /> ' payments by the 15th day of the first month of each quarter for <br /> the first three quarters beginning in July and ending on March 31, <br /> and the final quarterly payment will be made based on the County <br /> Finance Director' s estimate of overall tax collections through the <br /> fiscal year end not to exceed the appropriation amount. All late <br /> listing penalties and interest on delinquent taxes associated with <br /> collections will be retained by the County as cost of collections. <br /> 4. The Fire Department shall provide the necessary <br /> equipment, personnel, and other resources as detenuined by the <br /> North Carolina Department of Insurance, Fire and Rescue Service <br /> Division, and the Insurance service Office for all property <br /> located within the Damascus and Southern Triangle Fire Districts, <br /> will strive to achieve and maintain at least a 9S insurance <br /> rating, and will furnish services free of charge to all persons <br /> and individuals within the Districts. <br />