45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire
districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection
tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-14-140.04
Section 45-14-140.04 Removal of finance charge or tax. The County Commission of Clay
County is authorized to remove such finance charge or tax after the county commission has
determined that the finance charge or tax is no longer needed. The county commission shall
hold public hearings to determine whether or not the finance charge or tax is still needed.
Procedures for such public hearings shall be the same as those in Section 45-14-140.02.
(Act 84-573, p. 1194, §5.)...
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9-13-184
Section 9-13-184 Participation by county commissions in fire protection program of State
Forestry Commission - Assessments against owners of forestlands for costs - Time and manner
of payment; reports to tax assessors; lien on property for payment. Any assessment fixed as
provided in Section 9-13-183 shall be payable at the same time and in the same manner
as county taxes, and the owner of the forestlands, as defined in this division, in those counties
becoming subject to the provisions of this division shall make report of same to the tax assessor
of the county at the time fixed by law for making return of other property of such property
owner. Assessments made pursuant to this division shall constitute a lien on the property
against which they are assessed and, in case of default in the payment of such assessments,
the land may be sold in the same manner and under the same conditions that lands are sold
for the satisfaction of liens for county taxes. (Acts 1955, No. 552, p. 1208,...
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45-40-140.06
Section 45-40-140.06 Removal of finance charge or tax. The County Commission of Lawrence
County is authorized to remove the financial charge or tax after the county commission has
determined that the financial charge or tax is no longer needed. The county commission shall
hold public hearings to determine whether or not the financial charge or tax is still needed.
Procedures for the public hearings shall be the same as those in Section 45-40-140.02.
(Act 81-846, p. 1522, §7.)...
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45-44-140.06
Section 45-44-140.06 Removal of finance charge or tax. The County Commission of Macon
County is authorized to remove such financial charge or tax after the county commission has
determined that the financial charge or tax is no longer needed. The county commission shall
hold public hearings to determine whether or not the financial charge or tax is still needed.
Procedures for such public hearings shall be the same as those in Section 45-44-140.02.
(Act 81-845, p. 1520, § 7.)...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a)
There is hereby created within the tax collector's office of Chilton County a license division.
The county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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45-31-242.06
Section 45-31-242.06 Disposition of funds. The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five percent shall be paid by the State Department
of Revenue to the Geneva County Commission to be used for the purposes of fire protection
in Geneva County; and more specifically, for the benefit of those volunteer fire departments
being certified by the Forestry Commission of the State of Alabama or any association or group
composed of such volunteer departments certified by the Forestry Commission. These funds shall
be payable on a quarterly or monthly basis and shall be expended solely for purposes of fire
protection, prevention, fire safety, education, and in order to encourage a strong volunteer
firefighters network in Geneva County, Alabama. (Act 87-415, p. 611, §7.)...
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9-13-166
Section 9-13-166 Special annual tax for forest protection - Collection, disposition
and expenditure. The tax so assessed shall be collected as other taxes are collected and remitted
to the state Treasurer and placed in a "Forest Protection Fund" to be expended by
the State Forestry Commission of the State of Alabama for forest fire protection in the county,
or any definitely described portion thereof, against which the tax has been assessed. (Acts
1939, No. 562, p. 884, §4; Code 1940, T. 12, §203.)...
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9-13-191
Section 9-13-191 Finance charge, fee or assessment on forest land; disposition of proceeds.
There is hereby levied in this state a finance charge, fee or assessment on forest land owned
or leased by any person. Proceeds generated in each county shall be earmarked for use in the
respective county where raised to provide for forest fire protection and similar forestry
services within the county. (Acts 1989, No. 89-652, p. 1292, §4.)...
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45-14-140.03
Section 45-14-140.03 Payment of tax; disposition of funds. The tax herein imposed shall
be due and payable to the Tax Collector of Clay County, and shall, when collected, be paid
to the Treasurer of Clay County. All monies collected in accordance with this article shall
be spent in participating in the Alabama Forestry Commission's forest fire protection program
in Clay County. (Act 84-573, p. 1194, §4.)...
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