TYSON, Judge.
I. Background
The Cape Carteret Volunteer Fire and Rescue Department, Inc. ("Fire Department") was originally incorporated as Cape Carteret Volunteer Fire Department, a North Carolina non-profit corporation, on 23 May 1966. The Fire Department changed its name to include "and Rescue" on 11 June 1998. On 13 October 1997, the Fire Department contracted with Carteret County to provide fire protection for all property lying within the boundaries...
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