500                                          LAWS OF MARYLAND                           [Ch. 34

REQUIREMENTS OF EXPENDITURES NECESSARY TO MAINTAIN AND
OPERATE THE BOWLING GREEN VOLUNTEER FIRE DEPARTMENT, ITS
SUCCESSOR OR SUCCESSORS, INCLUDING PAYMENT OF
ENCUMBRANCES ON REAL ESTATE OR EQUIPMENT OWNED BY THE
BOWLING GREEN VOLUNTEER FIRE DEPARTMENT. THE TAX SHALL
BE DETERMINED, LEVIED, COLLECTED, AND PAID OVER IN THE
FOLLOWING MANNER: AT LEAST 30 DAYS BEFORE THE TAX
LEVYING PERIOD OF EACH YEAR, THE COUNTY COMMISSIONERS
SHALL CERTIFY TO THE BOWLING GREEN VOLUNTEER FIRE
DEPARTMENT, ITS SUCCESSOR OR SUCCESSORS, THE WHOLE
VALUATION OF THE ASSESSABLE REAL PROPERTY WITHIN THIS
AREA. THE BOWLING GREEN VOLUNTEER FIRE DEPARTMENT SHALL
THEN DETERMINE THE AMOUNT NECESSARY TO BE RAISED FOR THE
ENSUING YEAR TO MAINTAIN AND OPERATE THE BOWLING GREEN
VOLUNTEER FIRE DEPARTMENT, ITS SUCCESSOR OR SUCCESSORS,
INCLUDING PAYMENT IN WHOLE OR IN PART OF ANY EXISTING
ENCUMBRANCE, THE PURCHASE, REPAIR, REPLACEMENT, OPERATION
AND MAINTENANCE OF FIRE-FIGHTING EQUIPMENT AND APPARATUS,
THE HOUSING OF THE SAME AND THE TRAINING OF FIREMEN. THE
BOWLING GREEN VOLUNTEER FIRE DEPARTMENT SHALL THEN DEDUCT
FROM THE ABOVE AMOUNT ALL FUNDS RECEIVED FROM OTHER
SOURCES WHETHER RECEIVED BY DONATION OR AS INCOME FROM
THE ACTIVITIES OF SAID COMPANY, TOGETHER WITH PROCEEDS
COLLECTED AS A SPECIAL TAX HEREUNDER, WHICH WERE IN
EXCESS OF THE BUDGETARY NEEDS OF THE BOWLING GREEN
VOLUNTEER FIRE DEPARTMENT IN THE PRECEDING YEAR, ALL OF
WHICH SHALL BE USED TO REDUCE THE TAX FOR THE NEXT FISCAL
YEAR IN THIS AREA. THE BOWLING GREEN VOLUNTEER FIRE
DEPARTMENT SHALL THEN DETERMINE THE NUMBER OF CENTS PER
$100 WITHIN THE ABOVE LIMITATION, NECESSARY TO RAISE THE
AMOUNT REQUIRED FOR THIS FIRE AREA FOR THE ENSUING YEAR,
AND SHALL CERTIFY THE SAME TO THE COUNTY COMMISSIONERS.
THE COUNTY COMMISSIONERS IN THEIR NEXT ANNUAL LEVY, SHALL
LEVY A TAX ON ALL REAL PROPERTY ASSESSED FOR COUNTY TAX
PURPOSES WITHIN THIS AREA, WHICH SHALL BE LEVIED AND
COLLECTED, AND HAVE THE SAME PRIORITY RIGHTS, BE SUBJECT
TO THE SAME DISCOUNT, INTEREST AND PENALTIES, AND IN
EVERY RESPECT BE TREATED THE SAME AS COUNTY TAXES, BUT
NOT TO EXCEED THE RATE PROVIDED ABOVE.

(B) THE TAXES SO LEVIED FOR THE ENSUING YEAR SHALL
BE COLLECTED BY THE TAX COLLECTING AUTHORITIES FOR THE
COUNTY, AND EVERY 60 DAYS THEY SHALL REMIT THE WHOLE
AMOUNT OF THE TAXES SO COLLECTED TO THE TREASURER OF THE
BOWLING GREEN VOLUNTEER FIRE DEPARTMENT, ITS SUCCESSOR OR
SUCCESSORS, UPON THE TREASURER GIVING A CORPORATE BOND TO
ALLEGANY COUNTY, MARYLAND, TO BE APPROVED BY THE COUNTY
COMMISSIONERS OF ALLEGANY COUNTY AND THE COUNTY ATTORNEY
IN A PENAL SUM TO BE FIXED BY THE COUNTY COMMISSIONERS,
CONDITIONED UPON FAITHFUL DISCHARGE OF THE DUTIES OF THE
TREASURER. FROM THE MONIES SO RECEIVED THE TREASURER OF
THE BOWLING GREEN VOLUNTEER FIRE DEPARTMENT, ITS
SUCCESSOR OR SUCCESSORS, SHALL PAY ALL PROPER COSTS,
EXPENSES, CLAIMS AND DEMANDS, AND SUCH PRINCIPAL AND
INTEREST PAYMENTS ON ANY ENCUMBRANCE ON REAL ESTATE OR