The commission is authorized to collect beginning October 1, 1995, and each successive year in all districts, a fire protection fee with respect to each dwelling and commercial building located within the boundaries of each district. The fee shall be levied, collected, and administered as closely as possible at the same time and in the same manner as state ad valorem taxes. The fee shall not exceed twenty-five dollars ($25) per dwelling and fifty dollars ($50) per commercial building, and it shall be paid by the owner of the dwelling or commercial building.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.
Section 45-26-141 - Applicability.
Section 45-26-141.01 - Legislative Intent.
Section 45-26-141.02 - Definitions.
Section 45-26-141.03 - Fire Protection Fee - Levy, Collection, and Administration.
Section 45-26-141.04 - Fire Protection Fee - Eligibility to Receive Proceeds.
Section 45-26-141.05 - Fire Protection Fee - Use of Proceeds.
Section 45-26-141.07 - Alteration of District Boundaries.
Section 45-26-141.08 - Effect of Annexation.
Section 45-26-141.09 - Exemptions From Fire Protection Fee.
Section 45-26-141.11 - Delinquent Accounts.
Section 45-26-141.12 - Volunteer Fire Department Personnel; Liability of County Employees.