Fire Protection Districts. Fire Protection Districts (Districts) are created to provide fire prevention, fire suppression, and emergency services within a district's boundaries. A District may be established through voter approval. A District has the powers and authorities of a municipal corporation. A District may be financed by imposing regular property taxes, excess voter-approved property tax levies, and benefit charges. A District is governed by a board of commissioners composed of three, five, or seven members who are registered voters residing in the district.

Each commissioner may receive up to $104 per day in compensation, or a portion of that amount, for time spent at official board meetings or performing duties on behalf of the district. The total compensation for each commissioner may not exceed $9,984 each year. Each commissioner may receive reimbursement for expenses incurred while engaged in district business. The dollar thresholds must be adjusted for inflation by the Office of Financial Management every five years,beginning January 1, 2019, based upon changes in the consumer price index during that time period. Beginning January 1, 2024, payment of compensation for each member of the board is set at a rate of $161 per day, with compensation for each commissioner not to exceed $15,456 per year.

A commissioner of a district which has an operating budget of $10 million or more may receive not more than 144 per diem payments in a year.