NC H45

Transfers authority over Roanoke Island fire district tax proceeds from the Town of Manteo to the Roanoke Island Volunteer Fire Department or its successor.

Authorizes the Roanoke Island Volunteer Fire Department to receive and use tax-levied funds exclusively for fire equipment, maintenance, and fire protection within the district.

Specifies that firefighting equipment purchased with district tax funds remains district property but stays under the custody and control of the Roanoke Island Volunteer Fire Department.

Requires the Roanoke Island Volunteer Fire Department to submit annual reports to Dare County Board of Commissioners by June 1 detailing funds received and their use.

Becomes effective upon enactment and applies to taxes levied or collected on or after the effective date.