The County Commission of Dallas County is authorized and empowered to levy and collect a special property tax, in addition to all other taxes now or hereafter provided by law, not exceeding three and one-half mills on each one dollar's worth of taxable property outside the corporate limits of the City of Selma, as assessed for state ad valorem taxation during the preceding year. The proceeds of the additional taxes levied by this part shall be used exclusively for fire, emergency medical, and rescue services.
Structure Code of Alabama
Section 45-24-241 - Applicability.
Section 45-24-241.01 - Legislative Findings.
Section 45-24-241.02 - Levy of Special Property Tax.
Section 45-24-241.03 - Assessment and Collection of Tax; Disposition of Funds.
Section 45-24-241.04 - Eligible Volunteer Fire Department.
Section 45-24-241.05 - Expense of Funds; Financial Statement.
Section 45-24-241.06 - Dissolution or Abandonment of Fire Department.
Section 45-24-241.07 - Personnel; Liability of Commissioners.