The fire protection and suppression service fee shall be effective upon adoption by the Mobile County Commission and shall be billed and collected annually by the Mobile County Revenue Commissioner at the same time and in the same manner as the ad valorem tax bill of the state. In the event a fire protection and suppression service fee payable to a volunteer fire department district is assessed and paid on the property where the dwelling or commercial building is located, a credit against the fire protection and suppression service fee shall be given the owner for any amount assessed for a volunteer fire department district. No fire protection and suppression service fee shall be levied or collected on any commercial building on a governmental dedicated industrial park or on any commercial building owned by or on property where the business provides its own established fire protection department. The Mobile County Commission and the board shall provide to the Mobile County Revenue Commissioner the appropriate information for the billing and collection of the fire protection and suppression service fee.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Part 3 - Volunteer Fire Departments.
Section 45-49-142 - Definitions.
Section 45-49-142.01 - Creation of North Mobile County Volunteer Fire Department Board.
Section 45-49-142.02 - Duties of Board.
Section 45-49-142.03 - Rulemaking Authority; Service Fee.
Section 45-49-142.04 - Billing and Collection of Service Fee.
Section 45-49-142.05 - Disposition of Funds.
Section 45-49-142.06 - Authorized Expenditures; Recordkeeping.
Section 45-49-142.07 - Municipal Funding Unaffected.
Section 45-49-142.08 - Auditing; Improper Expenditures.
Section 45-49-142.09 - Investment of Excess Funds.
Section 45-49-142.10 - Construction and Purpose of Service Fee.