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of which this ordinance is a part. BiIOK 42 FaGE`3 The Board of Fire Commissioners shall establish standards and policies consistent with County standards and policies, coordinate with local emergency ambulance and rescue services, for paid and/or volunteer fire -fighting and rescue forces, including the size and leadership thereof; purchase, lease, accept by gift of otherwise, construct and dispose of facili- ties and equipment; hire and fire personnel; procure applicable and appropriate insurance protection for personnel, facilities and equi- ment; establish personnel and operating policies, consistent with that adopted by the Board of County Commissioners of Indian River County, Florida; develop emergency and catastrophic plans of action; develop training and fire prevention plans, employ professional personnel; borrow and expend money and issue bonds, revenue certi- ficates and other obligations of indebtedness as may be allowed by law both now and in the future; coordinate activities with existing volunteer organizations and promote the development and operation of volunteer fire fighting organizations within the District through an Advisory Committee, including but not limited to the President and Chief of each volunteer organization, and other appropriate means, and, otherwise provide for the safety and protection of the residents of the said Fire District. The Fire District may joint venture within the County for the purpose of improving overall fire protection with the County -Wide System. SECTION 21-36. Levy of Taxes, Budget Adoption. The Board of County Commissioners is hereby authorized and empowered to levy annually an ad valorem tax against all real and tangible property included within the District not to exceed one-half (1/2) mill. For the purpose of this tax levy the assessment roll as prepared by the County Property Appraiser and equalized by the Property Appraisal Adjustment Board, shall be adopted and used. As provided by law, each year the Board of Fire Commissioners, after receiving the rec- ommendations of the Advisory Committee, shall prepare and adopt a budget and shall, by resolution, fix the rate of said tax and levy same, forwarding to the Board of County Commissioners, the County Appraiser and the County Tax Collector certified copies thereof all as provided by law. The said tax shall be included upon the tax M