The Tax Assessor of Dallas County shall assess the tax herein provided for, and the Tax Collector of Dallas County 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 of payment into such special fund, the county commission shall allocate the funds among the Dallas County Fire Association and eligible volunteer fire departments. The Dallas County Fire Association shall receive two thousand dollars ($2,000) from such funds and the remainder of the funds shall be divided equally among the eligible volunteer fire departments.
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.