N.C. Gen. Stat. § 69-25.9
In the event that an area petitioning for a tax election under this Article lies in more than one county said petition shall be submitted to the board of county commissioners of all the counties in which said area lies and election shall be called which shall be conducted jointly by the county board of elections and the cost of same shall be shared equally by all counties.
Upon passage, the tax herein provided shall be levied and collected by each county on all of the taxable property in its portion of the fire protection district; the tax collected shall be paid into a special fund and used for the purpose of providing fire protection for the district.
N.C. Gen. Stat. § 69-25.9
Stokesdale Fire Protection District, 2015 N.C. Sess. Laws 128, s. 9-b, exp. 12/1/2016