NC S48

Allows the Henderson County Board of Commissioners to increase the maximum allowable special tax for fire protection districts from 10 cents to 15 cents per $100 of property valuation by ordinance, without requiring a voter election.

Applies only to fire protection districts that were previously established and already authorized a 10-cent tax by voter approval.

Removes the requirement for a voter election and the two-year waiting period between elections on fire district tax rate increases for the affected districts.

This act applies exclusively to Henderson County.

Becomes effective upon enactment.