(a) In connection with the establishment of a service district for ambulance and rescue as provided by N.C. Gen. Stat. § 153A-301(7) [N.C. Gen. Stat. § 153A-301(a)(7)], if the board of commissioners adopts a resolution within 90 days prior to the public hearing required by N.C. Gen. Stat. § 153A-302(c) but prior to the first publication of notice required by subsection (b) of this section, which resolution states that property taxes within a district may not be levied in excess of a rate of five cents (5¢) on each one hundred dollars ($100.00) of property subject to taxation, then property taxes may not be levied in that service district in excess of that rate.

(b) Whenever a service district is established under this section, instead of the procedures for hearing and notice under N.C. Gen. Stat. § 153A-302(c), the board of commissioners shall hold a public hearing before adopting any resolution defining a new service district under this section. Notice of the hearing shall state the date, hour and place of the hearing and its subject, and shall include a map of the proposed district and a statement that the report required by N.C. Gen. Stat. § 153A-302(b) is available for public inspection in the office of the clerk to the board. The notice shall be published at least twice, with one publication not less than two weeks before the hearing, and the other publication on some other day not less than two weeks before the hearing. (1985, c. 430, s. 1.)