The fire protection service fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. The proceeds of the fee shall be paid into a special county fund. Within 30 days of payment into the special fund, the county commission shall divide the funds equally among all eligible volunteer fire departments. The county commission may establish rules and procedures regarding the transfer, investing, accounting, and handling of the funds.
Structure Code of Alabama
Chapter 39 - Lauderdale County.
Article 14 - Fire Protection and Emergency Medical Services.
Section 45-39-140 - Applicability.
Section 45-39-140.01 - Legislative Findings.
Section 45-39-140.02 - Fire Protection Service Fee - Levy; Definitions; Exemptions.
Section 45-39-140.03 - Fire Protection Service Fee - Collection, Administration, and Enforcement.
Section 45-39-140.05 - Disposition of Funds.