3079

MONTGOMERY COUNTY

Fire Tax Revenue. Each fire department and rescue
squad shall prepare in the uniform manner prescribed
by the Fire Board its annual budget requirements' with
appropriate justification. The fire department for
the City of Takoma Park shall prepare and submit a
budget for that part of the Consolidated Fire Tax
District, as described in Section 27—3(a) (1) of this
Code, served by that department. All budgets shall be
submitted to the Fire Board at the time required by
the Fire Board. The Fire Board shall prepare a
separate budget for its own proposed expenditures,
which budget shall be funded by the County and be
subject to final approval of the County Council under
the budget procedure.

The Fire Board shall forward all

budgets, with a summary and its recommendations, to
the County Executive for submission to the Council
under budget procedures as delineated in the Charter
of Montgomery County, Maryland. Transmittal of the
budgets shall be effectuated in accordance with time
deadlines specified by the County Executive.
Contemporaneous with the forwarding of all budgets the
Fire Board shall also forward to the County Executive
for submission to the Council its recommendations for
changes as to the fire tax district boundaries.
Recommended changes shall be based on, but not be
limited to, the following: (a) when a fire
department's recommended budget would require a tax
levy of twenty-one cents ($.21) or more per one
hundred dollars ($100.00) of assessed valuation; (b)
when the construction contract for a new fire station
has been completed within the immediate past calendar
year; (c) when existing tax boundaries have been
affected by changes in property boundary lines; and
(d) when new roads or bridges are opened or existing
roads or bridges are closed within the immediate past
calendar year and thereby a change in the response
distances result.

As to the Individual Fire Tax

Districts, as described in Section 27-3(a)(2) of this
Code, the County Council, in their next annual levy,
shall levy a tax on all property assessed for county
tax purposes within the respective Individual Fire Tax
Districts for those fire departments or rescue squads
requiring such tax levy at a rate on each One Hundred
Dollars ($100.00) of the assessed value of the
property to produce an amount that may appear to the
Council as sufficient for the purposes of maintaining,