(2)(a) When the power is so granted, the board of commissioners may levy a tax not exceeding three-twentieths of one percent (0.0015) of the real market value of all taxable property within the boundaries of the district, computed in accordance with ORS 308.207 for defraying the expense of providing, maintaining, operating and servicing such fire apparatus and equipment, and of intergovernmental agreements for the protection of its inhabitants from fire.
(b) Upon approval of the majority of the votes cast by electors of the district at a special election called for that purpose by the board of commissioners, the district may levy a special tax for defraying such expenses not to exceed four-tenths of one percent (0.0040) of the real market value of the taxable property in the district referred to in paragraph (a) of this subsection.
(3) This section shall not apply to any district which on July 16, 1949, was wholly or partially within any legally organized rural fire protection district. [Amended by 1955 c.163 §1; 1963 c.9 §8; 1963 c.318 §2; 1969 c.666 §23; 1983 c.542 §1; 1991 c.459 §360; 2003 c.802 §86]