[Amended 1-4-2021]
A.
By virtue of the Fire and Rescue/EMS Services Agreement, referred to in § 22-7 of this Code, the County of Rappahannock (County) has provided for firefighting and emergency medical services within the County by certain volunteer organizations named therein.
B.
By ordinance adopted on October 5, 1998, codified as former § 22-8 of the Rappahannock County Code, the County, acting pursuant to § 27-23.1 of the Code of Virginia, established for the purpose of taxation a Fire and Rescue Service District, the boundary of which was the boundary of the County. All real and personal property within said District was subject to an annual levy by the County of a tax to raise money for the operation and maintenance of both volunteer fire companies and volunteer rescue squads/companies (now known as "emergency medical services agencies") that had entered into a Fire and Rescue Services Agreement with the County of same date. Despite subsequent amendments to the Code of Virginia, now codified separately for fire companies and emergency medical services companies in § 27-23.1 and § 32.1-111.14:2, respectively, this District, and the tax imposed therein, remains in effect by virtue of the Acts of Assembly, 2007, Chapter 813, Clause 2. The County may assess and levy annually a tax on all real property and on all personal property subject to local taxation within said Service District to be used for the operation and maintenance of fire companies and emergency medical services agencies that are parties to the Fire and Rescue/EMS Services Agreement, referred to in § 22-7 of this Code, or any subsequently adopted similar agreement. The tax on personal property is imposed only on those categories of personal property as are subject to the general Rappahannock County personal property tax. The tax shall be imposed as one rate applicable to real property and one rate applicable to personal property. Real property that qualifies for land use value assessment and taxation, as provided for by § 151-13 of this Code, shall be taxed on that value, not its fair market value. The amount realized from the tax imposed by this Subsection B shall be kept separate from all other taxes and shall be applied to no other purpose other than the maintenance and operation of those fire companies and emergency medical services agencies that are parties to the Fire and Rescue/EMS Services Agreement, referred to in § 22-7 of this Code, or any subsequently adopted similar agreement.
C.
Pursuant to the authority provided by Title 32, Chapter 4, Article 2.1, § 32.1-111.4:8 of the Code of Virginia, 1950, as amended, the Board of Supervisors may provide for emergency medical services (EMS) to its citizens by i) establishing an EMS agency as a department of government pursuant to Code of Virginia, § 32.1-111.4:6, or ii) contracting with or providing for the provision of EMS services by an EMS services agency pursuant to Code of Virginia, § 32.1-111.4:7, and may contract with and secure the services of any individual corporation, organization, volunteer EMS services agency or individual emergency services provider as may be required by resolution of the Board of Supervisors, and to authorize any EMS/Fire Chief to execute this authority by hiring individual or corporate EMS services provider(s) as from time to time are deemed necessary by resolution of the Board of Supervisors. Pursuant to the authority provided by Title 27, Chapter 2, Article 1, § 27-6.02 of the Code of Virginia, 1950, as amended, the Board of Supervisors may provide for firefighting services to its citizens by iii) establishing a fire department as a department of government pursuant to Code of Virginia, § 27-6.1, or iv) contracting with or providing for the provision of firefighting services by a volunteer fire company or companies, and in the event of the creation of a fire department as a department of government, by contracting with any individual officers or employee(s) to staff the fire department as are deemed necessary by resolution of the Board of Supervisors.
