...in Tennessee. According to Think Progress (my emphasis):
Union City Fire Department Chief Kelly Edmison [says] that “the best option is a true fire tax. It eliminates this having 911 or whoever check to say, ‘Are they covered or not covered?’ The last thing a firefighter wants to do is to not be able to help when they’d like to.” According to documents prepared by the county in 2008, a paltry 13 cent increase in property taxes on each household would be all it would take to fund fire services for the towns within the county.
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