A fire district shall be exempt from all taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in any of the activities of the district. The district shall be exempt from any fees, taxes, or costs related to its incorporation, or recording of any document in the office of the judge of probate in the county.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Section 45-30-140 - Applicability.
Section 45-30-140.01 - Legislative Findings.
Section 45-30-140.02 - Establishment of Volunteer Fire Districts.
Section 45-30-140.04 - Fire Protection Service Fee - Referendum.
Section 45-30-140.07 - Fire Protection Service Fee - Collection and Disposition.
Section 45-30-140.08 - Election Procedures.
Section 45-30-140.10 - Exemption From Taxes, Fees, Etc.
Section 45-30-140.11 - Status and Liability of Personnel.
Section 45-30-140.12 - Construction; Powers to Set District Lines.