45-26-141.03
Section 45-26-141.03 Fire protection fee - Levy, collection, and administration. The
commission is authorized to collect beginning October 1, 1995, and each successive year in
all districts, a fire protection fee with respect to each dwelling and commercial building
located within the boundaries of each district. The fee shall be levied, collected, and administered
as closely as possible at the same time and in the same manner as state ad valorem taxes.
The fee shall not exceed twenty-five dollars ($25) per dwelling and fifty dollars ($50) per
commercial building, and it shall be paid by the owner of the dwelling or commercial building.
(Act 95-393, p. 800, §4.)...
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45-30-140.06
Section 45-30-140.06 Fire protection service fee - Homestead exemption for persons with
a disability over age 65. Any person who meets the requirements of Sections 40-9-19 and 40-9-21
for the over 65 disability special homestead exemption shall be exempt from paying the fire
protection service fee. (Act 2015-513, 1st Sp. Sess., §7.)...
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45-48-142.25
Section 45-48-142.25 Fire protection service fee - Homestead exemption for persons with
a disability over age 65. Any person who meets the requirements of Section 40-9-19
and Section 40-9-21, as last amended, for the over 65 disability special homestead
exemption shall be exempt from paying the fire protection service fee. (Act 2013-403, p. 1543,
§ 7.)...
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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire
districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection
tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-19-141.04
Section 45-19-141.04 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 Coosa County Association of Volunteer Fire Departments. For the purpose of
this part, "good standing" is defined as being current on all association dues,
being incorporated as a volunteer nonprofit organization, having a bonded official responsible
for the use of any proceeds of the fire protection fee, and being recognized by the Alabama
Forestry Commission as a volunteer fire department. 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,
the remaining proceeds, the assets purchased with proceeds, and future proceeds from the fire
protection fee shall be divided among the departments that take over coverage of the...
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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...
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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.)...
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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...
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45-49-141
Section 45-49-141 Participation in Alabama Forestry Commission's fire protection program.
The County Commission of Mobile County is authorized, when the need exists, to provide protection
against forest fires in Mobile County by participating in the Alabama Forestry Commission's
fire protection program in the manner hereinafter specified. (Act 82-311, p. 418, § 1.)...

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45-19-141.09
Section 45-19-141.09 Exemptions from fire protection fee. The following are exempt from
the fire protection fee levied by this part: (1) A dwelling, business, or building which is
owned by the federal government, or the state, a county, or a municipality. (2) A building
used or to be used for religious, educational, or charitable purposes. (3) A dwelling where
the owner is currently exempt from paying all ad valorem taxes or registration fees for manufactured
homes based on the age, income, or disability of the owner. (Act 2003-367, p. 1035, §10.)...

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