Orange County NC Website
18 <br />ATTACHMENT N <br />TO: Michael Talbert, Assistant County Manager <br />Cc: Frank Montes de Oca, Emergency Services Director <br />John Roberts, County Attorney <br />FROM: Annette M. Moore, Staff Attorney <br />RE: Fire Service Districts <br />DATE: October 9, 2012 <br />The County Attorney's Office was asked to provide a legal opinion on the how to <br />implement fire service districts in the County. Below is an excerpt from the Memorandum I <br />drafted for the County Manager on September 1, 2011. <br />County Service Districts <br />The County is authorized to define one or more areas within the county to establish a service <br />district to fund fire protection services! A service district within a county is not a municipal <br />corporation nor does it have any independent authority. The service district is established and <br />maintained by the county. <br />Creation of a Fire Service District <br />To create a service district the board of commissioners must first consider all of the <br />following: <br />1. The resident population and population density of the proposed district; <br />2. The appraised value of the property subject to taxation in the proposed district; <br />3. The present tax rates of the county and any city or special district tax in which the <br />district or any portion is located; <br />4. The ability of the proposed district to sustain additional taxes; and <br />5. Any other matters the board believes to have a bearing on whether the district <br />should be established . 2 <br />The Board may then establish a service district if, upon information and evidence it <br />receives, it finds that all of the following apply: <br />1. There is a demonstrable need for providing the service in the district; <br />2. It is impossible or impracticable to provide those services on a countywide basis; <br />3. It is economically feasible to provide the proposed services in the district without <br />unreasonable or burdensome annual tax levies; and <br />4. There is a demonstrable demand for the proposed services by persons residing in <br />the district.3 <br />1 N.C.G.S. § 153A -301 <br />2 N.C.G.S. § 153A- 302(a) <br />1 <br />