The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, collected, and enforced as closely as possible at the same time and manner, and under the same requirements and laws as are the state ad valorem taxes. The fee shall not exceed thirty dollars ($30) per dwelling and fifty dollars ($50) per business, and it shall be paid by the owner of the dwelling or business.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.
Section 45-19-141 - Applicability.
Section 45-19-141.01 - Legislative Intent.
Section 45-19-141.02 - Definitions.
Section 45-19-141.03 - Fire Protection Fee - Levy, Collection, and Enforcement.
Section 45-19-141.04 - Fire Protection Fee - Eligibility to Receive Proceeds.
Section 45-19-141.05 - Fire Protection Fee - Use of Proceeds.
Section 45-19-141.06 - Establishment of Districts.
Section 45-19-141.07 - Alteration of District Boundaries.
Section 45-19-141.08 - Effect of Annexation.
Section 45-19-141.09 - Exemptions From Fire Protection Fee.
Section 45-19-141.10 - Payment of Fee.
Section 45-19-141.11 - Disposition of Funds.
Section 45-19-141.12 - Volunteer Fire Department Personnel; Liability of County Employees.