Code of Alabama

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45-1-242.24
Section 45-1-242.24 Eligible volunteer fire department under Subpart 2. An eligible volunteer
fire department, for the purposes of this subpart, shall mean a volunteer fire department
located in Autauga County which maintains an ISO approved rating or is certified, or both,
under the Alabama Forestry Commission guidelines and is in good standing with the Autauga
County Fire Association. (Act 96-859, 2nd Sp. Sess., p. 1667, §5.)...
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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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36-16-11
Section 36-16-11 Property Inventory Control Division - Property exempt from control. There
is hereby expressly exempt from Sections 36-16-8 to 36-16-10, inclusive, all livestock, animals,
farm and agricultural products and property owned or used by, or in connection with, or under
control of, all public schools, universities, colleges, trade schools, Alabama Institute for
Deaf and Blind, State Library Service, and all fire control or fire rescue equipment acquired
by the Alabama Forestry Commission from sources other than state agencies and subsequently
donated to volunteer fire departments pursuant to Section 9-3-19; provided, Sections 36-16-8
to 36-16-10, inclusive, shall not apply to the Alabama hospitals for the insane and the Partlow
State School and Hospital. (Acts 1949, No. 627, p. 967, §4; Act 2000-212, p. 295, §1.)...

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36-21-181
Section 36-21-181 Board of Commissioners of the Alabama Firefighters Annuity and Benefit Fund
- Creation; composition. (a) There is created a board to be known as the Board of Commissioners
of the Alabama Firefighters Annuity and Benefit Fund. The board shall be composed of the following
members: (1) A consumer member appointed by the Governor for an initial term of two years.
(2) A volunteer firefighter appointed by the Alabama Association of Volunteer Fire Departments
for an initial term of two years. (3) A volunteer firefighter appointed by the Alabama Firefighters
Association for an initial term of four years. (4) A paid firefighter appointed by the Professional
Firefighters Association of Alabama for an initial term of four years. (5) A paid firefighter
appointed by the Alabama Association of Fire Chiefs for an initial term of four years. (b)
Thereafter, each member of the board shall serve for a period of four years. Any member of
the board shall be eligible to succeed himself or...
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36-32-1
Section 36-32-1 Definitions. For the purpose of this chapter, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates the
contrary: (1) ALABAMA FIRE COLLEGE. The independent public institution of postsecondary education
established by this chapter and operated under the general control and supervision of the
Alabama Firefighters' Personnel Standards and Education Commission for the purposes of educating,
training, and certifying firefighters and trainees in fire prevention and suppression, emergency
medical services, and related fields. All assets owned by the Alabama Fire College and the
Alabama Firefighters' Personnel Standards and Education Commission, upon passage of Act 2012-207,
shall remain the property of the state and shall be titled in the name of the Alabama Firefighters'
Personnel Standards and Education Commission. (2) COMMISSION. The Alabama Firefighters' Personnel
Standards and Education Commission established...
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45-3-140.07
Section 45-3-140.07 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 lawful indebtedness has been satisfied, shall be transferred to the county commission.
The county commission shall transfer the funds in the following manner: If a volunteer fire
department is abandoned or dissolved, funds shall be equally divided and transferred to the
remaining volunteer fire departments in good standing with the Barbour County Firefighter's
Association and State Forestry Commission. (Act 2007-272, p. 366, §8.)...
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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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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings. (a)
The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
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45-19-141.11
Section 45-19-141.11 Disposition of funds. The association shall retain five percent of the
gross proceeds from each district to be used, after approval by a majority vote of member
departments in good standing, for countywide 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. These proceeds shall not be used for salaries, entertainment, or
fund-raising purposes. Any proceeds from the association's five percent share of the fees
collected that are unexpended or not appropriated at the end of the fiscal year shall remain
in the association's treasury for appropriation and use during any fiscal year thereafter.
These proceeds shall be administered by the association in compliance with all applicable
requirements of the Department of Examiners of Public Accounts. The association...
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36-32-13
Section 36-32-13 Joint Legislative Oversight Committee; transfer of certain employees to State
Merit System; membership of commission. (a) There is created the Joint Legislative Oversight
Committee of the Alabama Firefighters' Personnel Standards and Education Commission. The committee
shall be composed of three members of each house. The senator and the representative from
the districts where the Alabama Fire College is located shall be members of the committee.
The remaining members shall be appointed by the Speaker of the House and the President Pro
Tempore of the Senate. The chair and vice chair of the oversight committee shall be elected
at the first meeting by the members of the oversight committee. The oversight committee shall
meet as it deems necessary and shall study and oversee all facets of the Alabama Firefighters'
Personnel Standards and Education Commission. The committee shall review each report provided
by the commission and may make recommendations as it deems...
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