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Author: School of Government ITD Applications Team

As I detailed in a previous post, North Carolina counties are authorized to establish two different types of special tax districts to fund fire services in both their unincorporated and incorporated areas (subject to certain conditions and procedural requirements, of course). Counties also have broad authority to establish fire insurance districts. This post briefly examines the purpose and function of fire insurance districts and discusses their relationship with fire tax districts.

As I detailed in a previous post, North Carolina counties are authorized to establish two different types of special tax districts to fund fire services in both their unincorporated and incorporated areas (subject to certain conditions and procedural requirements, of course). Counties also have broad authority to establish fire insurance districts. This post briefly examines the purpose and function of fire insurance districts and discusses their relationship with fire tax districts.