NC S228

Authorizes Wilkes County to simultaneously realign all authorized fire tax district boundaries, notwithstanding Article 3A of Chapter 69 of the General Statutes.

Requires the County to align fire tax districts with fire insurance districts adopted by the Department of Insurance.

Mandates written notification to affected property owners and fire protection corporations, plus a public hearing with at least 30 days' notice in a newspaper of general circulation before County approval.

Validates all prior fire tax revenue collections by Wilkes County in affected areas regardless of which district or volunteer fire department those revenues were collected from or allocated to.

Specifies that changes to parcel boundaries or identification numbers do not alter approved fire tax district boundaries, and does not prohibit future modifications under Chapter 69 of the General Statutes.