A. Fire Service Area No. 1. Differential taxation will be applied to properties within fire service area No. 1, with the objective of approximating the relationship between cost borne and level of service which can be provided.

Exemptions for up to 50 percent of the fire service area mill rate shall be allowed on a case-by-case basis by the fire service area board. The property owner wishing an exemption shall file a written application to the fire service area board prior to January 1st of the year the exemption will apply. The service area board shall review exemptions periodically.