Commencing with the levy for the tax year for which taxes will become due and payable on October 1, 2017, there is hereby levied a fire protection tax of three mills. The fire protection tax levied herein shall be based upon the value of real and personal property assessed by affected property owners, as shown on the records of the Revenue Commissioner of Marion County, and shall be assessed and collected as are all ad valorem taxes in the county. The amount collected each year from assessment of the fire protection tax shall be paid to the Marion County Firefighters Association, to be distributed equally among the paid and volunteer fire departments in the county.