45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression
service fee shall be effective upon adoption by the Mobile County Commission and shall be
billed and collected annually by the Mobile County Revenue Commissioner at the same time and
in the same manner as the ad valorem tax bill of the state. In the event a fire protection
and suppression service fee payable to a volunteer fire department district is assessed and
paid on the property where the dwelling or commercial building is located, a credit against
the fire protection and suppression service fee shall be given the owner for any amount assessed
for a volunteer fire department district. No fire protection and suppression service fee shall
be levied or collected on any commercial building on a governmental dedicated industrial park
or on any commercial building owned by or on property where the business provides its own
established fire protection department. The Mobile County Commission...
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9-13-163
Section 9-13-163 Special annual tax for forest protection - Assessment and levy of tax upon
petition of freeholders in forest protection areas. For the purpose of receiving the financial
and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest
protection, the county commission is required to make, assess and levy a special annual tax
upon all said lands in the county, or any definitely described portion thereof, immediately
upon receipt of a petition so requesting, signed by a majority of the freeholders of the county,
or any definitely described portion thereof, said area to be known as a forest protection
area. (Acts 1939, No. 562, p. 884, §2; Code 1940, T. 12, §201.)...
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9-3-17
Section 9-3-17 Certification as volunteer fire department. (a) The term volunteer fire department
shall apply to and be used to define an organized group of area residents who meet the following
requirements for personnel, training, and equipment: (1) The group shall be organized and
incorporated under the laws of the State of Alabama as a nonprofit organization or as an authority
of a municipality, fire district, or other legal subdivision. The group shall actively respond
to fires and other emergencies and shall have a clearly defined coverage area recognized by
the Alabama Forestry Commission and the county fire association where the group is located
as the primary fire protection provider for the coverage area. The group shall be comprised
of not less than four members and shall provide monthly emergency response reports to the
commission. All persons who are members of the group shall be known as volunteer fire fighters,
and shall have been qualified as such by participating in...
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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.)...
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45-19-240
Section 45-19-240 Consolidation of unified system. (a) At the expiration of the terms of office,
or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Coosa County before such date, then immediately upon the occurrence of such vacancy there
shall be the office of county revenue commissioner in Coosa County. If such office is established
upon the occurrence of a vacancy in either the office of tax assessor of tax collector, then
the tax assessor or tax collector, as the case may be, remaining in office shall be the county
revenue commissioner for the remainder of the term for which he or she was elected tax assessor
or tax collector, as the case may be. A revenue commissioner shall be elected at an election
called for the purpose and every six years thereafter. He or she shall serve for a term of
office of six years from the first day of the term next succeeding his or her election and
until his or her successor is similarly elected, qualified,...
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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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9-13-161
Section 9-13-161 Special annual tax for forest protection - Authorized. For the purpose of
receiving the financial and supervisory cooperation of the State Forestry Commission of the
State of Alabama in forest protection, any county commission is empowered, authorized and
required to assess and levy a special annual tax not to exceed $.04 per acre against the forested
acreage of the county subject to the conditions set forth in Section 9-13-163. (Acts 1939,
No. 562, p. 884, §1; Code 1940, T. 12, §205.)...
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9-13-167
Section 9-13-167 Special annual tax for forest protection - Change or discontinuance of tax
upon petition of freeholders or State Forestry Commission. The tax provided for in Section
9-13-161 shall remain the same from year to year, except that it may be changed or discontinued
upon receipt of a petition so requesting, signed by a majority of the freeholders of the county,
or any definitely described portion thereof, involved or by the State Forestry Commission
of the State of Alabama. (Acts 1939, No. 562, p. 884, §3; Code 1940, T. 12, §202.)...
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45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five per centum, shall be paid by the State
Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of
the revenue shall be paid into the county general fund. The remaining funds shall be placed
by the Coffee County Commission into a special account to be used exclusively for county fire
protection purposes. The county commission shall be authorized to enter into a service contract
with the Coffee County firefighters association which represents more than one fire department
to provide fire protection to a part or all of the county. The county commission shall be
authorized to develop criteria which shall be met by the association with which it enters
into contract. The compensation for the contract shall be paid from funds in the special account.
The association may be composed of volunteer fire departments or both...
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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.)...
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