Record #:

22036

Author(s):

Millonzi, Kara A.

Abstract:

This bulletin analyzes counties' available local revenue options to fund fire protection services, focusing specifically on a county's authority to establish special tax districts for this purpose. It examines the different processes, procedures, and limitations on creating the fire tax districts, levying the fire district taxes, altering the districts and abolishing the districts. It also details the interrelationships between the two types of districts and between fire tax districts and fire insurance districts.

Source:

Local Finance Bulletin (NoCar KFN 7888 .L62), Vol. Issue 43, May 2011, p1-35, il, f

Subject(s):

Fire Services--Local government funding of; Fire district taxes