45-3-140.06
Section 45-3-140.06 Disposition of funds. Funds paid to the county volunteer fire departments
shall only be expended for fire protection 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 which are committed by a volunteer fire department and the personnel of a volunteer
fire department. The funds may not be expended for salaries, food, drink, social activities,
or fund raising activities. After receiving the funds, the volunteer fire departments shall
keep accurate records to verify that the funds were properly expended. Should the Barbour
County Commission, in its sole discretion, find or determine that funds provided by this article
have been improperly expended by an eligible volunteer fire department, the department that
has improperly expended the funds shall reimburse and refund...
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45-3-140.08
Section 45-3-140.08 Liability of personnel. The personnel of volunteer fire departments or
the volunteer fire association provided for in this article shall not be considered employees,
servants, or agents of the county and the members of the county commission and the officers
and employees of the county shall not be liable in either their official capacity or in a
private or individual capacity for the actions of the volunteer fire departments, volunteer
fire association, or their personnel. (Act 2007-272, p. 366, §9.)...
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45-35-140.07
Section 45-35-140.07 Liability of personnel. The personnel of volunteer fire departments and
the Houston County Volunteer Firefighters Association provided for in this article shall not
be considered as employees, servants, or agents of the county and the members of the county
commission and the employees of the county shall not be liable in either their official capacity
or in a private capacity for the actions of the personnel of volunteer fire departments. (Act
2000-473, p. 900, §8.)...
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45-40-141.07
Section 45-40-141.07 Dissolution or abandonment of eligible volunteer fire department. Upon
the dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this part or any assets purchased with any funds derived from this part shall
be transferred to the county association. (Act 92-409, p. 838, §8.)...
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45-1-241.26
Section 45-1-241.26 Disposition of funds upon dissolution or abandonment of eligible volunteer
fire department. Upon dissolution or abandonment of any eligible volunteer fire department,
any remaining funds derived from this subpart or any assets purchased with funds derived from
this subpart shall, after all indebtedness has been satisfied, be transferred to the county
commission. The funds and assets shall be reallocated by the county commission to other volunteer
fire departments. In the event there are no volunteer fire departments, the funds or assets
shall be placed in the county general fund. (Act 96-859, 2nd Sp. Sess., p. 1667, §7.)...

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45-16-140.01
Section 45-16-140.01 Legislative findings. The Legislature declares that the Coffee County
fire departments, emergency medical service squads contracted in writing with the Coffee County
Commission, and the Coffee County Volunteer Firefighters Association that receive funds pursuant
to this article are organizations which are public in nature, as they protect the health,
safety, and welfare of the citizens of the county. (Act 2010-110, §2; 2010-130, §2.)...

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45-24-241.03
Section 45-24-241.03 Assessment and collection of tax; disposition of funds. The Tax Assessor
of Dallas County shall assess the tax herein provided for, and the Tax Collector of Dallas
County shall collect the tax, in the same manner and method that other ad valorem taxes are
collected. The proceeds of the tax shall be paid into a special county fund. Within 30 days
of payment into such special fund, the county commission shall allocate the funds among the
Dallas County Fire Association and eligible volunteer fire departments. The Dallas County
Fire Association shall receive two thousand dollars ($2,000) from such funds and the remainder
of the funds shall be divided equally among the eligible volunteer fire departments. (Act
91-535, p. 962, §4; Act 91-729, p. 1419, §4.)...
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45-24-241.06
Section 45-24-241.06 Dissolution or abandonment of fire department. Upon dissolution or abandonment
of any eligible volunteer fire department, any remaining funds derived from this part or any
assets purchased with funds derived from this part shall, after all indebtedness has been
satisfied, be transferred to the county commission. The funds and assets shall be reallocated
by the county commission to other volunteer fire departments. In the event there are no volunteer
fire departments, the funds or assets shall be placed in the county general fund. (Act 91-535,
p. 962, §7; Act 91-729, p. 1419, §7.)...
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45-39-140.06
Section 45-39-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all indebtedness has been satisfied, shall be transferred to the county commission. The funds
and assets shall be reallocated by the county commission to other volunteer fire departments.
In the event there are no volunteer fire departments, the funds or assets shall be placed
in the county general fund. (Act 90-441, p. 604, §7.)...
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45-42-140.06
Section 45-42-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all indebtedness has been satisfied, shall be transferred to the county commission. The funds
and assets shall be reallocated by the county commission to other volunteer fire departments.
In the event there are no volunteer fire departments, the funds or assets shall be placed
in the county general fund. (Act 2008-123, p. 161, § 7.)...
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