The following are exempt from the fire protection fee levied by this part:
(1) A dwelling or commercial building which is owned by the federal government, or the state, a county, or a municipality.
(2) A commercial 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 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 45-26-141 - 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.