45-26-141.04
Section 45-26-141.04 Fire protection fee - Eligibility to receive proceeds. To be eligible to receive proceeds from the fire protection fee, each department shall be a member in good standing in the Elmore County Firefighters Association. For the purpose of this part, good standing is defined as being current on all association dues, being incorporated as a nonprofit organization, having a bonded official responsible for the use of any proceeds of the fire protection fee, and, except for municipal fire departments, being recognized by the Alabama Forestry Commission as a volunteer fire department. A municipal fire department may have paid employees provided the employees are not paid from the proceeds from the fire protection fee. Departments not in good standing may be subject to withholding of proceeds from the fire protection fee until their good standing status has been restored. Upon the dissolution or abandonment of any eligible department, remaining proceeds, assets purchased...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-141.04.htm - 1K - Match Info - Similar pages
45-19-141.03
Section 45-19-141.03 Fire protection fee - Levy, collection, and enforcement. The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, collected, and enforced as closely as possible at the same time and manner, and under the same requirements and laws as are the state ad valorem taxes. The fee shall not exceed thirty dollars ($30) per dwelling and fifty dollars ($50) per business, and it shall be paid by the owner of the dwelling or business. (Act 2003-367, p. 1035, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.03.htm - 1006 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.05.htm - 1K - Match Info - Similar pages
45-26-141.05
Section 45-26-141.05 Fire protection fee - Use of proceeds. Proceeds from the fire protection fee shall 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 fundraising 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 will 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-141.05.htm - 1K - Match Info - Similar pages
45-23-141.02
Section 45-23-141.02 Fee - Levy. (a) There is levied on the owner of each dwelling and commercial building in Dale County, excluding the corporate limits of the City of Ozark, a fire protection emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this part 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) Any building, structure, or improvement assessed, for the 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. (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 buildings, structure, or other improvement shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.02.htm - 2K - Match Info - Similar pages
45-24-241.05
Section 45-24-241.05 Expense of funds; financial statement. 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 which are directly related to the functions of a volunteer fire department 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 15th of each year, the department shall file a financial statement with the county association and the county commission detailing the expenditure of all funds during the previous 12 months. The filing shall also account for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-241.05.htm - 1K - Match Info - Similar pages
45-26-141.11
Section 45-26-141.11 Delinquent accounts. In case of default in the payment of the fire protection fee, the revenue commissioner and judge of probate shall provide a list of delinquent accounts within a reasonable period of time after January 1 of each year the fire protection fee is collected, separated by district, to the association, and it shall provide the list to each district which may pursue all legal remedies as specified by law to recover the delinquent accounts. (Act 95-393, p. 800, §12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-141.11.htm - 815 bytes - 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
45-19-141.10
Section 45-19-141.10 Payment of fee. The revenue commissioner shall collect the fire protection fee from owners of dwellings and businesses, and shall collect the fire protection fee from the owners of mobile homes, house trailers, and units of manufactured housing at the time of issuance or renewal of yearly decals. The revenue commissioner shall not accept partial payment of the fire protection fee. The officials collecting or assessing the fire protection fee shall be entitled to the same fees and compensation as provided for collecting and assessing ad valorem taxes. The proceeds of the fire protection fee shall be paid into the general fund of the county. Within 30 days after payment into the general fund, the commission shall pay the funds to the Coosa County Association of Volunteer Fire Departments. (Act 2003-367, p. 1035, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.10.htm - 1K - Match Info - Similar pages
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....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.06.htm - 2K - Match Info - Similar pages
|