NC H28

Allows Henderson County Board of Commissioners to increase the maximum allowable fire district tax ceiling from 10 cents to 15 cents per $100 property valuation through ordinance adoption, rather than requiring voter approval.

Eliminates the requirement for a new election to increase the tax rate in fire districts that previously authorized a 10-cent tax.

Permits fire protection districts to use tax revenue for emergency medical, rescue, and ambulance services in addition to fire protection.

Applies only to Henderson County and becomes effective upon enactment.