The fee provided in this part shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as state ad valorem taxes. The officials collecting or assessing the fee shall be entitled to the same fees and compensation as are provided for collecting and assessing ad valorem taxes. The proceeds of the fee shall be paid into the county general fund. Within 30 days after payment into the county general fund, the county governing body shall pay the funds to the Lawrence County Firefighters and Rapid Responders, Inc., hereafter referred to as the county association. The county association shall distribute the funds among all eligible volunteer fire departments as follows:
(1) Fifty percent of the money shall be divided equally among all eligible volunteer fire departments.
(2) Fifty percent of the money shall be divided according to a percentage based upon the number of owners of dwellings and commercial buildings in a fire district compared to the total number of owners of dwellings and commercial buildings in the county as a whole. The county association may establish rules and procedures regarding the transfer, accounting, and handling of the funds, and the assessing of administration costs.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Section 45-40-141 - Applicability.
Section 45-40-141.01 - Volunteer Fire Departments Declared Public in Nature.
Section 45-40-141.02 - Definitions.
Section 45-40-141.03 - Levy of Fee Authorized.
Section 45-40-141.04 - Collection and Administration of Fee; Disposition of Funds.
Section 45-40-141.06 - Use of Funds.
Section 45-40-141.07 - Dissolution or Abandonment of Eligible Volunteer Fire Department.
Section 45-40-141.08 - Volunteer Fire Department Personnel; Liability of County Employees.