A BILL TO BE ENTITLED
AN ACT to modernize the statutes pertaining to the assessment for the stokesdale fire protection district.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 69‑25.1 reads as rewritten:
"§ 69‑25.1.  Election to be held upon petition of voters.
Upon the petition of thirty‑five percent (35%) of the resident freeholders living in an area lying outside the corporate limits of any city or town, which area is described in the petition and designated as "___________________________
	(Here insert name)
Fire District," the board of county commissioners of the county shall call a special election in that district for the purpose of submitting to the qualified voters in that district the question of levying and collecting a special tax on all taxable property in the district, of not exceeding fifteen cents (15¢) on the one hundred dollars ($100.00) valuation of property, for the purpose of providing fire protection in the district. The county tax office shall be responsible for verifying the freeholder status of those individuals signing the petition and confirming the location of the property owned by those individuals. Unless specifically excluded by other law, the provisions of Chapter 163 of the General Statutes concerning petitions for referenda and special elections shall apply. If the voters reject the special tax under the first paragraph of this section, then no new election may be held under the first paragraph of this section within two years on the question of levying and collecting a special tax under the first paragraph of this section in that district, or in any proposed district which includes a majority of the land within the district in which the tax was rejected.
Upon the petition of thirty‑five percent (35%) of the resident freeholders living an area which has previously been established as a fire protection district and in which there has been authorized by a vote of the people a special tax not exceeding ten cents (10ȼ) on the one hundred dollars ($100.00) valuation of property within the area, the board of county commissioners shall call a special election in that area for the purpose of submitting to the qualified voters therein the question of increasing the allowable special tax for fire protection within that district from ten cents (10ȼ) on the one hundred dollars ($100.00) valuation to fifteen cents (15ȼ) on the one hundred dollars ($100.00) valuation on all taxable property within the district. Special elections on the question of increasing the allowable tax rate for fire protection shall not be held within the same district at intervals less than two years."
SECTION 2.  G.S. 69‑25.1 reads as rewritten:
"§ 69‑25.1.  Election to be held upon petition of voters.
Upon the petition of thirty‑five percent (35%) of the resident freeholders living in an area lying outside the corporate limits of any city or town, which area is described in the petition and designated as "___________________________
	(Here insert name)
Fire District," the board of county commissioners of the county shall call a special election in that district for the purpose of submitting to the qualified voters in that district the question of levying and collecting a special tax on all taxable property in the district, of not exceeding fifteen cents (15¢) on the one hundred dollars ($100.00) valuation of property, for the purpose of providing fire protection in said district. The county tax office shall be responsible for verifying the freeholder status of those individuals signing the petition and confirming the location of the property owned by those individuals. Unless specifically excluded by other law, the provisions of Chapter 163 of the General Statutes concerning petitions for referenda and special elections shall apply. If the voters reject the special tax under the first paragraph of this section, then no new election may be held under the first paragraph of this section within two years on the question of levying and collecting a special tax under the first paragraph of this section in that district, or in any proposed district which includes a majority of the land within the district in which the tax was rejected.
Upon the petition of thirty‑five percent (35%) of the resident freeholders living in an area which has previously been established as a fire protection district and in which there has been authorized by a vote of the people a special tax not exceeding ten cents (10ȼ) on the one hundred dollars ($100.00) valuation of property within the area, the board of county commissioners shall call a special election in that area for the purpose of submitting to the qualified voters therein the question of increasing the allowable special tax for fire protection within that district from ten cents (10ȼ) on the one hundred dollars ($100.00) valuation to fifteen cents (15ȼ) on the one hundred dollars ($100.00) valuation on all taxable property within the district. Special elections on the question of increasing the allowable tax rate for fire protection shall not be held within the same district at intervals less than two years."
SECTION 3.  Section 1 of this act applies to Guilford County only. Section 2 of this act applies to Rockingham County only.
SECTION 4.  This act is effective when it becomes law.