45-3-244.34
Section 45-3-244.34 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Barbour County Commission, shall be distributed to the Barbour
County Commission with the funds earmarked for the Barbour County Sheriff's Department. These
funds are to be used for future raises for the deputies and the jailers and to provide additional
hiring of deputies in the department. (Act 2003-135, 1st Sp. Sess., p. 428, §5.)...
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45-43-140
Section 45-43-140 Forest fire protection. (a) The County Commission of Lowndes County is authorized,
when the need exists, to provide protection against forest fires in Lowndes County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Lowndes County Commission has determined that such a need does exist in Lowndes
County, the county commission, in the manner hereinafter specified, may provide for a financial
charge or tax to be paid by the owners of forest lands located in Lowndes County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($.10) per acre, provided such
financial charge or tax is not greater then the benefit accruing to such forest lands due
to availability of such fire protection. (2) Forest lands as used in this section, shall mean
any land which supports a forest growth, or which...
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45-47-140
Section 45-47-140 Forest fire protection. (a) The County Commission of Marion County is authorized,
when the need exists, to provide protection against forest fires in Marion County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Marion County Commission has determined that such a need does exist in Marion
County, the county commission, in the manner hereinafter specified, may provide for a finance
charge to be paid by the owners of forest lands located in Marion County for the use of the
land for timber growing purposes amounting to the whole or any part of the cost of such fire
protection program, but not in excess of ten cents ($.10) per acre, provided such finance
charge is not greater than the benefit accruing to such forest lands due to availability of
such fire protection. (2) Forest lands, as used in this section, shall mean any land which
supports a forest growth or which is being used or...
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32-6-280
Section 32-6-280 Issuance of distinctive plates; list of eligible retired professional firefighters;
identification; fees; use of plates or tags. (a) As used in this section, the following terms
shall have the following meanings: (1) Professional firefighter means a paid member of a paid
or part-paid fire department of a city, town, county, or other subdivision of the state, including
the chief, assistant chief, warden, engineer, captain, firemen, and all other officers and
employees of the department who actually engage in fire fighting or rendering first aid at
the scene of an accident. (2) Retired professional firefighter means a retired member of a
paid or part-paid fire department of a city, town, county, or other subdivision of the state,
including the chief, assistant chief, warden, engineer, captain, firemen, and all other officers
and employees of the department who actually engaged in fire fighting or rendering first aid
at the scene of an accident. Notwithstanding any other...
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45-1-241.26
Section 45-1-241.26 Disposition of funds upon dissolution or abandonment of eligible volunteer
fire department. Upon dissolution or abandonment of any eligible volunteer fire department,
any remaining funds derived from this subpart or any assets purchased with funds derived from
this subpart 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 96-859, 2nd Sp. Sess., p. 1667, §7.)...

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45-23-141.07
Section 45-23-141.07 Transfer of funds upon dissolution or abandonment. Upon dissolution or
abandonment of any eligible volunteer fire department or emergency medical service squad,
any remaining funds derived from this part or any assets purchased with funds derived from
this part, after all lawful indebtedness has been satisfied, shall be transferred to the county
commission. The county commission shall transfer the funds in the following manner: If a volunteer
fire department is abandoned or dissolved, funds shall be transferred to the county firefighters
association. If an emergency medical service squad is abandoned or dissolved, funds shall
be transferred to the county rescue squad association. Those associations shall distribute
remaining funds in the best interest of providing emergency medical services and fire protection
in the area once served by the abandoned or dissolved fire department or emergency medical
service squad. In the event there are no volunteer fire...
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45-39-140.06
Section 45-39-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all indebtedness has been satisfied, shall 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 90-441, p. 604, §7.)...
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45-42-140.06
Section 45-42-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all indebtedness has been satisfied, shall 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 2008-123, p. 161, § 7.)...
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45-1-242.25
Section 45-1-242.25 Use of funds; accounting forms. Funds paid to eligible volunteer fire departments
shall only be expended for fire protection and emergency medical and rescue services, including
training, supplies, and equipment. The funds may also be expended to purchase liability insurance
to insure coverage of acts or omission of acts which are directly related to the functions
of a volunteer fire department and which are committed by a volunteer fire department or the
personnel of a volunteer fire department, or both. The funds may not be expended for salaries,
food, drink, social activities, or fund-raising activities. After receiving funds, the volunteer
fire departments shall keep accurate records to verify that the funds were properly expended.
By September 15 of each year, the department shall file a form with the county association
detailing the expenditure of all funds during the previous 12 months. The filing shall also
account for all unspent funds and whether unspent...
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45-2-143
Section 45-2-143 Recordkeeping; audits. (a) This section shall only apply in Baldwin County.
(b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation
under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242,
shall keep correct and complete books and records of all accounts and shall keep minutes of
the proceedings of its members, board of directors, and committees having any of the authority
of the board of directors. All books and records of a volunteer fire department or rescue
squad may be inspected by any member, director, or officer, or his or her agent or attorney,
for any proper purpose at any reasonable time and are subject to audit as provided in subsection
(c). (c) The chair of the board of directors of each volunteer fire department and each rescue
squad, at least once a year, shall appoint a certified public accountant or request the Department
of Examiners of Public Accounts to conduct an audit of...
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