Municipal fire departments in Rowan County are provided funding through that particular municipalities' annual budget process.
All of the fire districts established in non-municipal areas of Rowan County have individual established tax rates that are set for the purpose of providing funding for that district's fire protection program. Each Department is managed by a Board of Directors.
Rowan County Board of Commissioners
The Rowan County Board of Commissioners appoint citizen representatives from each non-municipal fire district every two years as Fire Tax District Commissioners to work with that fire district's Board of Directors in regard to budget planning and expenditures of tax funds for that fire district. The Tax District Commissioners also act as liaison between the fire department's Board and the Board of County Commissioners.
Annually, individual non-municipal fire department's Board of Directors establish an operations budget that is submitted to the County Board of Commissioners for review and approval, as part of the Rowan County Budget. Municipal department budgets are submitted to those respective town or city governing bodies through a separate budget process.