AN ACT TO CLARIFY THE AUTHORITY OF THE ROANOKE ISLAND VOLUNTEER FIRE DEPARTMENT.

The General Assembly of North Carolina enacts:

SECTION 1.  Chapter 246 of the Public‑Local Laws of 1937 reads as rewritten:
"AN ACT TO CREATE A FIRE DISTRICT FOR THE PURPOSE OF LEVYING TAXES THEREIN CONSISTING OF ROANOKE ISLAND OUTSIDE OF MANTEO AND AUTHORIZING COOPERATION WITH MANTEO IN FIRE PROTECTION.
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"SECTION 3.  That the Board of Commissioners of Dare County are authorized, empowered and directed to cause to be paid over to the Roanoke Island Volunteer Fire Department or its successor all of the proceeds of taxes so levied and collected under the authority of this Act, and said taxes so levied and collected shall be used exclusively for said purpose.
"SECTION 4.  That the Roanoke Island Volunteer Fire Department or its successor is authorized and empowered to receive the funds collected from taxes levied as aforesaid and use said funds exclusively for the purpose of providing fire equipment, maintaining same, and providing fire protection within the fire district herein organized, or using the same in conjunction with taxes levied and collected by the Town of Manteo and used for maintaining its fire department. The Roanoke Island Volunteer Fire Department or its successor is hereby fully authorized and empowered to provide fire protection within the said fire district and make provision for the purchase of suitable firefighting equipment, which may be necessary for providing reasonable fire protection within said territory. Firefighting equipment purchased by funds from taxation within said district shall remain the property of the said district and shall be plainly designated by proper markings thereon indicating ownership thereof, but same shall be and remain in the custody and control of the Roanoke Island Volunteer Fire Department or its successor for use by the fire department which shall serve jointly the Town of Manteo and said fire district.
"SECTION 5.  The Roanoke Island Volunteer Fire Department or its successor shall annually on or before the first day of June in each year, make a report to the Board of Commissioners of Dare County, giving full information as to funds received from the taxes herein levied and the use and application thereof, and shall at the same time furnish to the said Board of Commissioners of Dare County a report covering the activities authorized by and under the provisions of this Act.
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SECTION 2.  This act is effective when it becomes law and applies to taxes levied or collected on or after that date.
In the General Assembly read three times and ratified this the 16th day of May, 2017.

	s/	 Philip E. Berger
	 President Pro Tempore of the Senate

	s/	 Sarah Stevens
	 Speaker Pro Tempore of the House of Representatives