The revenue commissioner shall collect the fire protection fee from owners of dwellings and businesses, and shall collect the fire protection fee from the owners of mobile homes, house trailers, and units of manufactured housing at the time of issuance or renewal of yearly decals. The revenue commissioner shall not accept partial payment of the fire protection fee. The officials collecting or assessing the fire protection fee shall be entitled to the same fees and compensation as provided for collecting and assessing ad valorem taxes. The proceeds of the fire protection fee shall be paid into the general fund of the county. Within 30 days after payment into the general fund, the commission shall pay the funds to the Coosa County Association of Volunteer Fire Departments.
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.