CHAPTER 117

An Act to amend and reenact § 27-26 of the Code of Virginia, relating to
fire zones and fire districts in counties, and taxes therein. @ M8
[ ]

Approved February 24, 1956

Be it enacted by the General Assembly of Virginia:
be That § 27-26 of the Code of Virginia be amended and reenacted as

ollows:

§ 27-26. The governing bodies of the several counties of this State may
create and establish by defined metes and bounds, fire zones or districts in
such counties, within which may be located and established one or more
fire departments, to be equipped with apparatus for fighting fires and pro-
tecting property within such zones or districts from loss or damage by fire.

In the event of the creation of such zones or districts in any county,
the county governing body may acquire, in the name of the county, real or
personal property to be devoted to the uses aforesaid, and shall prescribe
rules and regulations for the proper management, control and conduct
CHS. 117, 118] ACTS OF ASSEMBLY 121

thereof, and such governing body shall also have authority to contract with,
or secure the services of, any individual corporation, organization or mu-
nicipal corporation, or any volunteer firemen for such fire protection as
may be required.

To raise funds for the purposes aforesaid, the governing body of any
county in which such zones or districts are established may levy annually
a tax not exceeding ten cents on the hundred dollars of the assessed value
of all property real and personal within such zones or districts, subject to
local taxation, which tax shall be extended and collected as other county
taxes are extended and collected; provided, that in any county having a

tion between twenty-five thousand and twenty-five thousand five
hundred, the maximum rate of tax under this s-ction shall be thirty cents
on the one hundred dollars of assessed value.

The amount realized from such levy shall be kept separate from all
other moneys of the county and shall be applied to no other purpose than
the maintenance and operation of the fire departments established under
the provisions of this section.