40-9-38
Section 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue
Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and
certain local fire districts. The Alabama Association of Volunteer Fire Departments, county
volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer
rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer
rescue associations, and all local fire districts that are not under the auspices of their
county commission are exempt from any state, county, and local sales and use taxes and ad
valorem taxes. (Act 2012-544, p. 1613, §1.)...
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45-29-140.01
Section 45-29-140.01 Legislative intent. This article is intended to aid the state and county
in the execution of its duties by providing an appropriate and independent instrumentality
of the state and of the county with full and adequate powers to fulfill its functions. It
is the further legislative intent that the Fayette County Water Coordinating and Fire Prevention
Authority develop a master plan of operation for the water authority for the initial eight
years of operation in consultation with all existing water authorities in and adjoining Fayette
County and any county or local governments for the purpose of bringing about industrial development
and economic expansion in the county as well as ensuring the health and safety of all citizens.
(Act 89-188, p. 169, §2.)...
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45-38-141.01
Section 45-38-141.01 Legislative intent. This part is intended to aid the state and county
in the execution of its duties by providing an appropriate and independent instrumentality
of the state and of the county with full and adequate powers to fulfill its functions. It
is the further legislative intent that the Lamar County Water Coordinating and Fire Prevention
Authority develop a master plan of operation for the water authority for the initial eight
years of operation in consultation with all existing water authorities in and adjoining Lamar
County and any county or local governments for the purpose of bringing about industrial development
and economic expansion in the county as well as ensuring the health and safety of all citizens.
(Act 89-472, p. 975, §2.)...
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45-30-250.01
Section 45-30-250.01 Legislative intent. This article is intended to aid the state and county
in the execution of its duties by providing an appropriate and independent instrumentality
of the state and of the county with full and adequate powers to fulfill its functions. It
is the further legislative intent that the Franklin County Water Service Authority develop
a master plan of operation for the authority in consultation with all existing water authorities
in Franklin County and county and local governments for the purpose of bringing about industrial
development and economic expansion in the county as well as ensuring the health and safety
of all citizens. Notwithstanding the foregoing, any master plan or plans for water services
previously developed by the Franklin County Water Coordinating and Fire Prevention Authority
shall be adopted by the Franklin County Water Service Authority. (Act 93-376, p. 638, §2.)...

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45-21-242.08
Section 45-21-242.08 Eligible fire departments and rescue squads - Defined. For purposes of
this part, an eligible fire department means a fire department in Crenshaw County that maintains
an ISO-approved rating of at least Class 9, is certified under the Alabama Forestry Commission
guidelines, and is a member in good standing of the Crenshaw County Association of Volunteer
Fire Departments. An eligible rescue squad, for purposes of this part, means a rescue squad
that is certified by the Alabama Association of Rescue Squads or Emergency Medical Services.
(Act 96-604, p. 947, §9.)...
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45-23-141.06
Section 45-23-141.06 Disposition of funds. Funds paid to the county firefighters and rescue
squad association, to be distributed to volunteer fire departments and emergency medical service
squads, shall only be expended for fire protection and emergency medical services, including
training, supplies, and equipment. The funds may also be expended to purchase insurance, including
liability insurance, to insure coverage of acts or omissions which are directly related to
the functions of a volunteer fire department or emergency medical service squad which are
committed by a volunteer fire department or emergency medical service squad and the personnel
of a volunteer fire department or emergency medical service squad. The funds may not be expended
for salaries, food, drink, social activities, or fund-raising activities. After receiving
the funds, the volunteer fire departments and emergency medical service squads shall keep
accurate records to verify that the funds were properly expended....
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45-19-141.02
Section 45-19-141.02 Definitions. As used in this part, the following words and phrases shall
have the following meanings: (1) ASSOCIATION. The Coosa County Association of Volunteer Fire
Departments. (2) AUTHORIZING AMENDMENT. Amendment No. 724 of the Constitution of Alabama of
1901, as amended, proposed by Act No. 2002-144 enacted at the 2002 Regular Session of the
Legislature and ratified in the 2002 General Election. (3) BUSINESS. A commercial or industrial
establishment such as a store or factory, including any endeavor engaged in the buying or
selling of commodities or services or involving a trade or the patronage of customers. (4)
CODE. The Code of Alabama 1975, as amended. (5) COMMISSION. The Coosa County Commission or
other governing body of the county. (6) COUNTY. Coosa County. (7) DEPARTMENT. Any volunteer
fire department with which the Coosa County Association of Volunteer Fire Departments may
enter into agreements with respect to providing fire protection, fire prevention,...
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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.)...
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45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional
privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31
shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected
shall be distributed to the duly recognized volunteer fire departments or rescue squads, or
both, in the unincorporated areas of the county. Only volunteer fire departments properly
certified by the Alabama Forestry Commission and members of the Escambia County Volunteer
Fire Departments Association shall be eligible to receive the proceeds and use them as follows:
a. Each eligible department shall receive an equal portion of the proceeds. Each department
in the Escambia County Volunteer Fire Departments Association shall send one voting delegate
to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote
on whether the member departments shall provide financial support...
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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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