The following are exempt from the fire protection fee levied by this part:
(1) A dwelling, business, or building which is owned by the federal government, or the state, a county, or a municipality.
(2) A building used or to be used for religious, educational, or charitable purposes.
(3) A dwelling where the owner is currently exempt from paying all ad valorem taxes or registration fees for manufactured homes based on the age, income, or disability of the owner.
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.