Fayette County: Fire Protection.

In Fayette County, commencing with the levy for the tax year for which taxes will become due and payable on October 1, 2021, there is levied a fire protection tax of three mills on real property. The fire protection tax levied in this amendment shall be based upon the value of real property assessed by affected property owners, as shown on the records of the Revenue Commissioner of Fayette 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 Fayette County Firefighters Association, to be distributed equally among the paid and volunteer fire departments in the county.