45-16-140.07
Section 45-16-140.07 Liability of personnel. The personnel of the fire departments,
emergency medical service squads, and volunteer firefighters association provided for in this
article shall not be considered as employees, servants, or agents of the county. The members
of the county commission and the officers and employees of the county and the members of the
Coffee County Commission and the officers and employees of the county shall not be liable
either in their official capacity or in a private or individual capacity for the actions of
the fire departments, contracted emergency medical service squads, or the volunteer firefighters
association or their personnel. (Act 2010-110, §8; 2010-130, §8.)...
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45-23-141.04
Section 45-23-141.04 Fee - Collection, administration, and enforcement. The fire and
emergency medical service fee shall be collected, administered, and enforced at the same manner,
and under the same requirements and laws as are the ad valorem taxes of the 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. The proceeds of the fee shall
be paid into a special county fire and emergency medical services fund. Within 30 days of
payment into the special fund, the county commission shall transfer the funds to the Dale
County Volunteer Firefighters Association and the Dale County Rescue Squad Association in
the following manner: Twenty percent of the fee shall go the Dale County Rescue Squad Association
to be divided evenly among Dale County's eligible emergency medical service squads; 80...

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45-24-241.06
Section 45-24-241.06 Dissolution or abandonment of fire department. Upon dissolution
or abandonment of any eligible volunteer fire department, any remaining funds derived from
this part or any assets purchased with funds derived from this part shall, after all indebtedness
has been satisfied, be transferred to the county commission. The funds and assets shall be
reallocated by the county commission to other volunteer fire departments. In the event there
are no volunteer fire departments, the funds or assets shall be placed in the county general
fund. (Act 91-535, p. 962, §7; Act 91-729, p. 1419, §7.)...
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45-35-140.03
Section 45-35-140.03 Fire protection service fee - Collection, administration, and enforcement.
Except with regard to the enforcement provisions thereof, the fire protection service fee
shall be collected and administered as closely as possible at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. Likewise,
in the case of mobile homes, the fee shall be collected and administered as closely as possible
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. If the fire
protection service fee is not paid within 30 days after becoming due and payable, the county
commission may collect the service fee as provided in Section 45-35-140.09. The proceeds
of the fee shall be paid into a special county fund. Within 30 days of payment into the special
fund, the county commission shall divide the funds equally among all...
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45-16-140.01
Section 45-16-140.01 Legislative findings. The Legislature declares that the Coffee
County fire departments, emergency medical service squads contracted in writing with the Coffee
County Commission, and the Coffee County Volunteer Firefighters Association that receive funds
pursuant to this article are organizations which are public in nature, as they protect the
health, safety, and welfare of the citizens of the county. (Act 2010-110, §2; 2010-130, §2.)...

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45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five per centum, shall be paid by the State
Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of
the revenue shall be paid into the county general fund. The remaining funds shall be placed
by the Coffee County Commission into a special account to be used exclusively for county fire
protection purposes. The county commission shall be authorized to enter into a service contract
with the Coffee County firefighters association which represents more than one fire department
to provide fire protection to a part or all of the county. The county commission shall be
authorized to develop criteria which shall be met by the association with which it enters
into contract. The compensation for the contract shall be paid from funds in the special account.
The association may be composed of volunteer fire departments or both...
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45-21-242.07
Section 45-21-242.07 Disposition of funds. The proceeds from the tax authorized less
the actual cost of collection, not to exceed five per centum shall be paid by the State Department
of Revenue to the Crenshaw County Commission on a monthly basis. Each municipal fire chief
may expend that department's share in any manner he or she deems necessary for the operation
and equipment for that fire department, except none shall be expended for salaries. Volunteer
fire departments and rescue squads shall expend their shares only as prescribed in their respective
bylaws or articles of incorporation, except no proceeds distributed under this part shall
be expended for salaries. The funds shall be divided equally among the eligible fire departments,
rescue squads, and Crenshaw County Association of Volunteer Fire Departments. (Act 96-604,
p. 947, §8.)...
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45-49-142.05
Section 45-49-142.05 Disposition of funds. The proceeds of the fire protection and suppression
service fee levied shall be paid into the Mobile County General Fund. The Mobile County Commission
may retain two percent of the funds to cover the cost of administration of the program and
also an additional two percent shall be held by the county commission in a segregated account
for future unexpected expenses of the volunteer fire departments covered under this part.
(Act 2015-258, § 7; Act 2019-152, § 1(7).)...
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45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is
hereby authorized to levy and collect a local county tax on the sale of fireworks in Cleburne
County in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The
net proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax
levied and collected shall be distributed equally among the volunteer fire departments located
in the county. The remaining net proceeds shall be paid to the county general fund. (b) The
local sales tax on fireworks herein authorized, if levied, shall be collected in the same
manner as the state sales tax is collected in Cleburne County and shall be collected by the
judge of probate. (Act 90-429, p. 592, §§1, 2.)...
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45-19-141.10
Section 45-19-141.10 Payment of fee. The revenue commissioner shall collect the fire
protection fee from owners of dwellings and businesses, and shall collect the fire protection
fee from the owners of mobile homes, house trailers, and units of manufactured housing at
the time of issuance or renewal of yearly decals. The revenue commissioner shall not accept
partial payment of the fire protection fee. The officials collecting or assessing the fire
protection fee shall be entitled to the same fees and compensation as provided for collecting
and assessing ad valorem taxes. The proceeds of the fire protection fee shall be paid into
the general fund of the county. Within 30 days after payment into the general fund, the commission
shall pay the funds to the Coosa County Association of Volunteer Fire Departments. (Act 2003-367,
p. 1035, §11.)...
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