Section 8113 - Fire protection fee(a) For purposes of this section: (1) "Ambulance service provider" means an organization that is a recipient of a Grant-in-Aid for the current fiscal year for the operation and maintenance of ambulances in the public service.(2) "Fire company" means a nonprofit fire company that is a recipient of a Grant-in-Aid for the current fiscal year.(3) "Fire protection" means the prevention and extinguishment of fires; maintenance of apparatus and equipment, including ambulances, rescue trucks, aerial, or platform trucks and rescue boats; provision of basic life support; and operation of stations.(4) "Fire protection provider" means a fire company or an ambulance service provider that provides fire protection outside City of Wilmington.(b)(1) A county may impose, by ordinance, a fire protection fee.(2) A fire protection fee may be collected from property that is otherwise exempt from taxation and assessment unless any of the following apply:a. The property is owned by this State.b. An exemption from the collection of the fire protection fee is provided by the county.(c)(1) A county must do all of the following with any money collected under this section: a. Deposit and hold all of the money in an account that is segregated from the county's general funds.b. Except as provided under paragraph (c)(3) of this section, distribute all of the money, including any accrued interest, in the manner required under paragraph (c)(2) of this section, within 18 months of receipt. (2)a.The money collected under this section may only be distributed to fire protection providers providing fire protection in the county.
b. A county shall establish criteria for how the money is distributed under paragraph (c)(2)a. of this section.(3) A county may use no more than 5% of the money annually deposited under paragraph (c)(1)a. of this section for administering this section. (d) If a fire protection fee is not paid as and when due, all of the following apply: (1) A penalty on the unpaid balance may accrue and be due to the county at a rate and in a manner set by ordinance. The county may establish procedures for the abatement of this penalty.(2) The unpaid balance and any penalties accrued thereon shall be a lien on the property upon which the fire protection fee was incurred. This lien shall be superior and paramount to the interests in such property of any owner, lessee, tenant, mortgagee, or other person, except the lien of taxes.(3) The county may institute a proceeding for the enforcement of a lien under paragraph (d)(2) of this section with accrued penalties, and all costs thereon, under the method for collecting delinquent taxes established under Chapter 87 of this title. Grounds and buildings, or any part thereof, may be sold by the Sheriff of the county as is provided by law.(e) A fire protection provider must include the money received under this section in the annual audit required under § 6608 of Title 16.Added by Laws 2023, ch. 335,s 1, eff. 8/2/2024.