NC S261

Modernizes statutory language for fire protection district assessments in Guilford County and Rockingham County by replacing outdated terms with contemporary language.

Updates G.S. 69-25.1 to change "said" to "that," "therein" to "in that district," and "checking" to "verifying" for improved clarity in fire district election procedures.

Maintains existing provisions allowing county commissioners to call special elections for establishing new fire districts upon petition of 35% of resident freeholders to levy special taxes up to 15 cents per $100 valuation.

Preserves the two-year waiting period requirement between consecutive special elections for increasing allowable fire protection tax rates within the same district.

Section 1 applies only to Guilford County and Section 2 applies only to Rockingham County; bill becomes effective upon enactment.