N.C. Gen. Stat. § 153A-309

(1) If a service district is established under this Article for fire protection purposes under G.S. 153A-301(a)(2), (including a district established with a rate limitation under G.S. 153A-309.2), and it was not also established under this Article for ambulance and rescue purposes under G.S. 153A-301(a)(7), the board of county commissioners may, by resolution, permit the service district to provide emergency medical, rescue, and/or ambulance services, and may levy property taxes for such purposes under G.S. 153A-307, but if the district was established under G.S. 153A-309.2, the rate limitation established under that section shall continue to apply.

(2) The resolution expanding the purposes of the district under this section shall take effect at the beginning of a fiscal year commencing after its passage.