45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There is levied on the owner of each dwelling and commercial building located in those portions of Houston County located outside the corporate boundaries of the City of Dothan a fire protection service fee of thirty dollars ($30) per year. (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, but not limited to, (1) 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, (2) a duplex or an apartment building, (3) residential property used to generate rental income, and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) Any such building,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.02.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.03.htm - 1K - Match Info - Similar pages
45-41-141.11
Section 45-41-141.11 Disposition of funds. (a) The treasurer shall establish or cause to be established in the county treasury a district fire protection fund for each district in which a financial charge is then being levied and collected, and shall maintain such district fire protection fund, or cause it to be maintained, so long as such district exists and such financial charge is levied and collected therein. The proceeds derived for the levy and collection of a financial charge within any district and paid over to the treasurer pursuant to Section 45-41-141.08 shall be deposited by him or her in the district fire protection fund for such district. Moneys on deposit in each district fire protection fund shall be kept separate and apart from other county revenues or funds and shall be used or disbursed, by or upon order of the commission, solely to pay: (1) Expenses of providing fire protection, fire prevention, and related services and facilities within the district in which such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.11.htm - 4K - Match Info - Similar pages
45-5-141
Section 45-5-141 Fire districts; rules and regulations; boundaries. (a) In Blount County the county commission shall have the power and authority to establish rules and regulations governing the establishment, operation, and control of fire districts on matters not specifically covered by local or general law. (b) The Blount County Commission shall have the authority to establish fire district lines and boundaries within the county. (c) All rules and regulations promulgated under authority of this section by the Blount County Commission shall be in consultation with the Blount County Fire Protection Association: However, if there is a conflict between the county commission and the Blount County Fire Protection Association as to the establishment or promulgation of a rule or regulation, the decision of the Blount County Commission shall be final. (Act 88-835, p. 303, §§1-3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-141.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-3-20.htm - 1K - Match Info - Similar pages
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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45-42-140.03
Section 45-42-140.03 Fire protection service fee - Collection, administration, and enforcement. The fire protection service fee shall be collected, administered, and enforced 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. In the case of mobile homes, the fee shall be collected, administered, and enforced 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. 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 eligible volunteer fire departments and the Limestone County Association of Volunteer Fire Departments. The county commission may establish rules and procedures regarding the transfer, investing, accounting, and handling of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-140.03.htm - 1K - Match Info - Similar pages
45-44-140.02
Section 45-44-140.02 Hearing; determination of amounts. The need for such financial charge or tax to provide forest fire protection within the county shall be determined by the county commission after a public hearing is held thereon. Notice of such public hearing shall be given by the county commission for a period of two consecutive weeks by advertisement in a newspaper of general circulation in Macon County. Such advertisement shall indicate the date, time, and place of the hearing, the manner proposed to finance such fire protection program, and the part of the cost of such that is proposed to be paid by the owners of forest lands. Any person owning forest land in Macon County may appear in person or by attorney at such time and place and make defense against such financial charge or tax or the amount thereof. After such hearing the county commission shall determine whether or not a need exists for such a charge or tax; and if a need is found to exist for such financial charge or...
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45-48-142.26
Section 45-48-142.26 Fire protection service fee Collection and disposition. (a) The fire protection service fee shall be collected, administered, and enforced 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. In the case of mobile homes, the fee shall be collected, administered, and enforced 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. The proceeds of the collected fees, minus an administration fee not to exceed five percent, shall be paid to the respective volunteer fire districts. (b) Funds paid to the volunteer fire districts shall only be expended for fire protection and emergency services purposes to include the purchase of vehicles and equipment, daily operations, training, supplies, and insurances. Each fire district receiving funds shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-142.26.htm - 1K - Match Info - Similar pages
9-13-164
Section 9-13-164 Special annual tax for forest protection - Provision of list of landowners within forest protection areas. The State Forestry Commission is hereby empowered and directed to furnish to the county commission of the county in which it is proposed to establish a forest protection area a list of the landowners within said proposed forest protection area, said list to show the total amount of forestland owned by each landowner subject to the forest protection tax within said forest protection area. (Acts 1939, No. 562, p. 884, §7; Code 1940, T. 12, §206.)...
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