1. The boards of county commissioners of the various counties of this state are empowered to levy and collect a tax of not exceeding 1.5 percent upon the assessed value of the property within any unincorporated town for the benefit of the fire department in the town.

2. The county commissioners shall prescribe the boundaries within which the tax is to be collected, but the boundaries must not extend beyond the limits of the town.

3. The tax must be assessed in the same manner and is subject to the provisions of the general laws for the assessment and collection of taxes. The tax must be collected at the same time and by the same officers who assess and collect the state and county taxes, and must be paid over to the county treasurer.

4. The county treasurer shall keep the money in a separate fund to be denominated the fire department fund. No money may be paid out of the fire department fund except by order of the town board or board of county commissioners. The town board or board of county commissioners shall use the fire department fund to aid in sustaining the fire companies within the boundaries of the town, as prescribed by the town board or board of county commissioners. No debt is authorized by this section to be made. Any warrant drawn on the fire department fund when there is not sufficient money in the treasury to pay the whole amount of the warrant is void.

[1:91:1865; A 1881, 110; 1911, 34; 1913, 12; 1919 RL § 895; NCL § 1282] + [2:91:1865; B § 3120; BH § 2071; C § 2221; RL § 896; NCL § 1283] + [3:91:1865; B § 3121; BH § 2072; C § 2222; RL § 897; NCL § 1284] + [4:91:1865; B § 3122; BH § 2073; C § 2223; RL § 898; NCL § 1285] + [5:91:1865; B § 3123; BH § 2074; C § 2224; RL § 899; NCL § 1286] + [6:91:1865; B § 3124; BH § 2075; C § 2225; RL § 900; NCL § 1287] + [7:91:1865; B § 3125; BH § 2076; C § 2226; RL § 901; NCL § 1288] — (NRS A 1967, 1732; 1983, 124)