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The governing body of any county adjoining or near any city, town, or county, within or without the Commonwealth, including the District of Columbia, having and maintaining firefighting equipment may contract with any such city, town, or county, upon such terms as such governing body may deem proper, for fighting fires in such county, town, or city and may prescribe the terms and conditions upon which such services may be provided on privately owned property in the county, town, or city and may raise funds with which to pay for such services, by levying and collecting annually, at such rates as such governing body may deem sufficient, a special tax upon the property in such county, or in any magisterial district thereof, subject to local taxation. Code 1919, § 2743; 1942, p. 118; 1966, c. 134; 1995, c. 461 ; 2015, cc. 461 , 461 .
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