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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45-23-141.04
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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45-35-140.03
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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45-3-140.04
Section 45-3-140.04 Fire protection service fee - Collection, administration, and enforcement.
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. The proceeds of the fee shall be
paid into a special county fire services fund no later than February 1. Within 30 days of
payment into the special fund, the county commission shall transfer the funds to the Barbour
County volunteer fire departments in the following manner: Ninety-seven percent of the fee
shall be distributed among Barbour County's eligible volunteer fire departments in equal shares,
and three percent of the fee shall be distributed to the Barbour...
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45-35-140.06
Section 45-35-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department or the Houston County
Volunteer Firefighters Association, any remaining funds derived from this article or any assets
purchased with funds derived from this article shall, after all lawful 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 and the Houston County Volunteer
Firefighters Association. In the event there are no volunteer fire departments, the funds
or assets shall be placed in the county general fund. (Act 2000-473, p. 900, §7.)...
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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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45-24-241.06
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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45-39-140.06
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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45-21-242.07
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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