The Revenue Commissioner of Autauga County shall assess the tax provided for in this subpart and 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 after payment into the special fund, the county commission shall pay the funds to the Autauga Firefighters' Association. The Autauga Firefighters' Association shall distribute the funds as follows: The Autauga Firefighters' Association shall receive two thousand dollars ($2,000) of the funds and the remainder of the funds shall be divided among the eligible volunteer fire departments as determined annually by the Autauga Firefighters' Association.
Structure Code of Alabama
Division 2 - Firefighters Association.
Section 45-1-242.20 - Applicability of Subpart 2.
Section 45-1-242.21 - Legislative Findings.
Section 45-1-242.22 - Special Property Tax for Fire, Emergency Medical, and Rescue Services.
Section 45-1-242.23 - Assessment and Collection of Tax; Distribution of Funds.
Section 45-1-242.24 - Eligible Volunteer Fire Department Under Subpart 2.