SB384

By Senators Whatley and Chambliss

ENROLLED, An Act,

Relating to Tallapoosa County; to provide for the support of volunteer fire protection services and emergency medical services within Tallassee Fire District; to levy a fire protection service fee on certain owners of dwellings and commercial buildings within the Tallassee Fire District as defined by the E-911 Board of Commissioners of Tallapoosa County; to provide for certain exemptions; to provide for the collection of funds derived from the fee; to provide for the distribution of funds derived from the fee to the Tallassee Fire Fighters Association and Fire Company, Inc.; to provide for the expending and accounting of the funds; to provide for the increase or decrease in the fire protection service fee; to provide for the treatment of funds upon dissolution or abandonment of a volunteer fire department; to provide that the city shall be immune from certain liability; to provide for the purposes of funds generated by the fee; and to provide that the operation of the act is conditioned on the approval of the electors at an election.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The provisions of this act shall apply to all portions of the Tallassee Fire District as published and approved by the E-911 Board of Commissioners of Tallapoosa County.

Section 2. The Legislature hereby declares that the Tallassee Fire Fighters Association and Fire Company, Inc., that receives funds pursuant to this act is a nonprofit organization which is public in nature, which protects the health, safety, and welfare of the citizens of the city and county.

Section 3. For the purposes of this act, the following terms shall have the following meanings:

(1) COMMERCIAL BUILDING. Any building, structure, or other improvement to real property used or expected to be used for commercial or business purposes including rental or lease property. The term "commercial building" shall not apply to any local, county, state, or federal government owned buildings, water authority owned buildings, school, church, senior citizen facility, or any building used primarily for volunteer fire service. The terms commercial building, commercial business, or residence shall not include any utility distribution or transmission poles or towers, or utility substations.

(2) RESIDENCE. Any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to:

a. Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property.

b. Any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings.

c. Any unit in a duplex or apartment building.

d Any residential property used to generate revenue.

Any buildings, structure, or other improvement shall be classified as a "dwelling" for purposes of this act notwithstanding that it is wholly or partially vacant or uninhabited at any time during the year for which a fire protection service fee with respect thereto is to be levied or that it is also used or expected to be used simultaneously for a purpose, whether or not commercial in nature, other than as a dwelling or residence.

(3) TALLASSEE VOLUNTEER FIRE FIGHTERS ASSOCIATION AND FIRE COMPANY INCORPORATED. A nonprofit corporation as organized exclusively for charitable purposes within the meaning of Section 501 (c) (3) of the Internal Revenue Code of 1954, in order to establish and operate a nonprofit association of volunteer firefighters, including, but not limited to the following objectives: To promote the orderly and necessary formation of voluntary fire fighting services in the community of Tallassee; to aid in the continued training of volunteer firefighters; and to assist in upgrading the performance of volunteer firefighters who become members of the association; to create, through the association, an increased awareness by the general public of the work and purpose of volunteer fire departments; to promote public safety by creating an awareness by the general public of fire hazards in both public and private buildings, and to assist in the removal of these hazards; to promote the prevention and suppression of fires; to promote lifesaving public safety services and disaster or emergency assistance services wherever and whenever they may be needed within the State of Alabama.

Section 4. The purpose of this act is to generate funds to be used by Tallassee Fire Department to lower its ISO ratings and to provide fire protection services and emergency medical services to the citizens of the city and county.

Section 5. (a) There is hereby levied on the owner of each residence or dwelling in the Tallassee Fire District, a fire protection service fee of fifty dollars ($50) per year and on each commercial business at a specified location, a fire protection service fee of one hundred dollars ($100) per year.

(b) The fee shall not be construed as a tax on property. The fee shall be levied for the purposes of funding fire protection services and emergency medical services under this act.

(c) Any person age 65 or older exempted from paying property tax in Tallapoosa County in partial or in whole shall also be exempted from paying the fee levied by this act.

(d)(1) Any person less than the age of 65 and having an annual adjusted gross income of twelve thousand dollars ($12,000) or less, as shown on the latest United States income tax return or the person or person and his or her spouse, may apply for an exemption annually and shall be exempted from paying the fee levied by this act for the principle residence of the household provided the person seeking to claim the exemption shall present proof of income to the county administrator no later than July 1 of any year in which the exemption is desired.

(2) In the event that such person or the person and his or her spouse are not required to file a United States income tax return, then an affidavit indicating that the annual gross income of such person and spouse for the preceding taxable year was twelve thousand dollars ($12,000) or less shall be sufficient proof.

(3) The exemption shall apply only so long as the person's or the person and his or her spouse annual gross income shall be twelve thousand dollars ($12,000) or less and shall be requested each year in which the exemption is desired.

(e) The fee levied by this act shall be assessed unless application for exemption is submitted to the Tallapoosa County Commission, or its designee, and approved.

(f) Any person who knowingly provides false or misleading information in order to obtain an exemption shall lose his or her household exemption.

Section 6. (a) The fire protection service fee shall be collected, administered, and enforced in the same manner, and under the same requirements and laws, as are the ad valorem taxes of this state. In the case of mobile homes, the fee shall be collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as the annual registration fee for manufactured homes provided in Section 40-12-255, Code of Alabama 1975.

(b) The proceeds of the fee shall be paid into a special county fire services fund. Of the fee collected, three percent shall be retained by the Tallapoosa County Commission for the cost of collection. Within 30 days of payment into the special fund, the county commission shall distribute, minus the cost of collection, the funds to the Tallassee Volunteer Fire Fighters Association and Fire Company, Inc.

Section 7. (a) Funds paid to the Tallassee Volunteer Fire Fighters Association and Fire Company, Inc., shall only be expended for fire protection services and emergency medical services, including ordinary business expenses, training, supplies, and equipment.

(b) In addition to subsection (a), funds may also be expended to purchase insurance including liability insurance to insure coverage of acts or omissions which are directly related to the functions of a volunteer fire department which are committed by a volunteer fire department and the personnel of a volunteer fire department.

(c) The funds may not be expended for salaries, food, alcohol, or social activities.

(d) After receiving the funds, the volunteer fire department shall keep accurate records to verify that the funds were properly expended.

(e) With regard to the administration of the fees levied by this act, the City of Tallassee shall exercise such regulatory control and supervision over and may adopt rules as needed to meet the requirements of this act including an increase or decrease in the amount of the fire protection fee needed to meet the requirements of this act.

(f) Should the City of Tallassee, in its sole discretion, find or determine that funds provided by this act have been improperly expended by Tallassee Volunteer Fire Fighters Association and Fire Company, Inc., it shall reimburse and refund to the City of Tallassee all such funds found by the city council to have been improperly expended and in addition thereto shall pay a penalty amount equal to 10 percent of all improperly expended funds.

Section 8. Upon dissolution or abandonment of Tallassee Volunteer Fire Fighters Association and Fire Company, Inc., any remaining funds derived from this act or any assets purchased with funds derived from this act, after all lawful indebtedness has been satisfied, shall be transferred to the City of Tallassee for the purpose of fire protection.

Section 9. This act shall be inoperative and void unless it is approved by the Tallassee City Council and shall have been approved by a majority of the qualified electors of Tallapoosa County who reside in the Tallassee Fire District, who vote thereon at a referendum held for such purpose and conducted as nearly as may be in the same way as elections on amendments to the Constitution, and shall be held on the same day as the next primary, general, or special countywide election following final passage of this act. Notice of election shall be given by the Judge of Probate of Tallapoosa County, which notice shall be published in accordance with state law governing the publication of local bills of the Legislature. On the ballot to be used at the election, the proposition to be voted on shall be stated substantially as follows:

"Do you favor the local law authorizing the levy of a fire protection fee of fifty dollars ($50) per year on each residence and one hundred dollars ($100) on each commercial business, which shall be used to fund fire protection within the Tallassee Fire District in Tallapoosa County?

Yes ______ No_______ "

If the majority of the votes cast at the election are affirmative votes, this act shall be in full force and effect immediately thereafter. If the majority of the votes cast are in the negative, the act shall have no further effect. The Judge of Probate of Tallapoosa County shall certify the results of the election to the Secretary of State.

Section 10. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Tallapoosa County

Tallassee

Volunteer Fire Departments

Counties

Fire Protection