Section 5-17-105 - Fire and emergency services tax districts(a)(1) The boundaries of fire and emergency services tax districts shall be determined by the county legislative body or other governing body, and shall become fixed by resolution of the county legislative body or other governing body thirty (30) days or more after notice of the determination of the boundaries of a district has been given to the property owners of the district.(2) Such notice shall be given by mailing a description of the boundaries of the district to all of the property owners of record within the district, at their last known address.(b) The boundaries of any district may be altered at any time by means of the same procedure by which the district was created.(c) In the case of county-wide fire districts as authorized by § 5-17-101, the fire and emergency services tax district shall comprise the entire county outside of any and all incorporated municipalities within the county, but each and every such incorporated municipality within the county may elect to contract with the county for inclusion in such fire and emergency services tax district as authorized by § 5-17-108.(d) In those counties having eight (8) or more incorporated municipalities that levy a property tax and four (4) or more special school districts, the fire and emergency services tax district shall comprise the entire county, including each and every incorporated municipality.Acts 1965, ch. 138, § 5; 1978, ch. 674, § 4; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-1705; Acts 1996, ch. 836, §1; 2012 , ch. 771, § 1.