The Fire and Emergency Service shall render such assistance and consultation to the communities in matters related to fire prevention, as may be prescribed.

Levy of fire tax

1. (1) There may be levied a fire tax on lands and buildings, which are situated in any area, in which this Act is in force and on which property tax, by whatever name called, is levied by any local body in that area: Provided that no fire tax shall be levied on any building, if exempted by the State Government.
2. (2) The fire tax shall be levied in the form of a surcharge on the property tax, at such rate in terms of percentage of such property tax, as the State Government may determine, from time to time.
3. (3) The local bodies empowered to assess, collect and appropriate payment of property tax under the law shall, assess, collect and appropriate payment of the fire tax as may be prescribed.