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From what I read elsewhere, the reason the firefight tax isn't included in the city tax is because the town doesn't have its own fire department, they use a neighboring cities fire department, hence the $75 a year tax.  I could be wrong though, that's just how I understood it.

I'll just add that I agree with the fire department.  $75 isn't much money and the homeowner had no reason to not pay.  If you take a risk, your house may burn to the ground.