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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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45-49-142.09
Section 45-49-142.09 Investment of excess funds. If the Mobile County Commission finds or determines
that the funds provided by this part, after the deductions for administrative costs and investment,
exceed the financial needs of the eligible volunteer fire departments, the Mobile County Commission
may invest any excess funds for future expenses or use those funds for other fire suppression
or protection service programs located within Mobile County Commission District 1. (Act 2015-258,
§ 10; Act 2019-152, § 1(11).)...
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9-3-20
Section 9-3-20 Exemption of timber lands from local fire district service charges and fees;
jurisdiction of Alabama Forestry Commission. (a) A local fire district may not assess any
type of fees or dues upon forest land that is treated as timber land for ad valorem tax purposes.
(b) The authority and responsibility for the control and coordination of fire prevention,
fire protection, and fire fighting services on land treated as timber land for ad valorem
tax purposes shall be under the jurisdiction of the Alabama Forestry Commission. (c) Nothing
in this section shall preclude a forest land owner from voluntarily entering into an agreement
with a local fire district to provide fire protection services for a negotiated fee. (d) Nothing
in this section shall invalidate a negotiated dues structure implemented by resolution by
a fire district prior to June 10, 2019. (Act 2019-466, §1.)...
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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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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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.07.htm - 1K - Match Info - Similar pages
45-42-140.02
Section 45-42-140.02 Fire protection service fee - Levy; definitions; exemptions. (a) There
is levied on the owner of each dwelling and business located in those portions of Limestone
County located outside the corporate boundaries of any municipality having a municipal fire
department a fire protection service fee of two dollars fifty cents ($2.50) monthly on each
dwelling and five dollars ($5) monthly on each business to be collected annually. (b) For
the purposes of this article a dwelling shall be defined as 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 specifically and without limiting the generality of the foregoing,
(i) such a building, structure, or improvement assessed, for purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property, (ii)
a duplex or an apartment building, and (iii) any mobile home or house...
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45-44-140.05
Section 45-44-140.05 Collection and disposition of funds. The tax herein imposed shall be due
and payable quarterly to the Macon County Tax Collector, and shall, when collected, be paid
by such Macon County Tax Collector to the Treasury of Macon County. All monies collected in
accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Macon County. (Act 81-845, p. 1520, § 6.)...
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45-49-141.03
Section 45-49-141.03 Payment; disposition of funds. The tax herein imposed shall be due and
payable to the Tax Collector of Mobile County, and shall, when collected, be paid to the Treasurer
of Mobile County. All monies collected in accordance with this part shall be spent in participating
in the Alabama Forestry Commission's forest fire protection program in Mobile County. (Act
82-311, p. 418, § 4.)...
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45-49-142.08
Section 45-49-142.08 Auditing; improper expenditures. All funds distributed to the volunteer
fire departments under this part may be audited by the Mobile County Commission at any time,
but not less than every two years. If the Mobile County Commission finds or determines that
funds provided by this part have been improperly expended by an eligible fire volunteer department,
the department shall return all funds improperly expended and in addition thereto shall pay
a penalty equal to 10 percent of all improperly expended funds. At the discretion of the Mobile
County Commission, any volunteer fire department that fails to comply with this part may be
deemed to have forfeited its right to receive any funds generated by this part. (Act 2015-258,
§ 9; Act 2019-152, § 1(10).)...
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45-19-141.05
Section 45-19-141.05 Fire protection fee - Use of proceeds. Proceeds from the fire protection
fee may be used at the discretion of the individual department for fire protection, fire prevention,
and emergency medical services to include, but not be limited to, fire or emergency medical
equipment, fire or emergency medical supplies, training, buildings, capital improvements,
insurance, dues, and professional services. The proceeds shall not be used for salaries, entertainment,
or fund-raising purposes. Any proceeds from the fire protection fee that are unexpended or
not appropriated at the end of the fiscal year shall remain in the individual department's
treasury for appropriation and use during any fiscal year thereafter. After receiving the
proceeds, the departments shall keep accurate records to verify that the funds are properly
used. In January of each year that proceeds were received in the prior year, each department
shall submit a financial report to the association detailing...
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