(a) The provisions of this section shall apply only to those portions of Morgan County located outside the corporate boundaries of the City of Decatur and the City of Hartselle.
(b) The Legislature declares that all volunteer fire departments and emergency medical technicians that are members of the volunteer fire departments that receive funds pursuant to this section are organizations which are public in nature, as they protect the health, safety, and welfare of the residents of the county.
(c) Pursuant to subsection (f) of Amendment 373 to the Alabama Constitution of 1901, and a resolution adopted by the governing body of Morgan County after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes levied, an additional ad valorem tax on the taxable properties in those portions of Morgan County located outside the corporate boundaries of the City of Decatur and the City of Hartselle. The county governing body may impose an additional ad valorem tax in the amount of three mills on each dollar of taxable property in those portions of Morgan County.
(d) The increase in the rate of the tax as provided herein is subject to the approval of a majority of the qualified electors residing in those portions of Morgan County located outside the corporate boundaries of the City of Decatur and the City of Hartselle who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373 of the Alabama Constitution of 1901. On the ballot to be used at the election, the proposition to be voted on shall be stated substantially as follows: "Do you favor increasing the rate of ad valorem tax by an additional 3 mills on each dollar of taxable property with the proceeds being designated for volunteer fire departments and emergency medical technicians who are members of volunteer fire departments?"
(e) The tax shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. Officials collecting or assessing the tax shall be entitled to the same fees and compensation as are provided for collecting and assessing other ad valorem taxes. The proceeds of the tax shall be paid into the county general fund. Within 30 days of payment into the county general fund, the county governing body shall pay the funds to the Morgan County Association of Volunteer Fire Departments, Inc., herein referred to as the county association. The county association shall divide the funds equally among all eligible volunteer fire departments. The county governing body and the county association may jointly establish rules and procedures regarding the transfer, investing, accounting, and handling of the funds.
(f) An eligible volunteer fire department, for the purposes of this section, shall mean a volunteer fire department located in Morgan County that is certified under the Alabama Forestry Commission guidelines and is a member in good standing of the county association.
(g) Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical services including training, sup-plies, buildings, capital improvements, and equipment. The funds may not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving funds, the volunteer fire departments shall keep accurate records to verify that the funds were properly expended. By September 15th of each year, the department shall file a form with the county association detailing the expenditure of all funds during the previous 12 months and setting out a schedule of all proposed projects. The filing shall also account for all unspent funds and whether the unspent funds have been obligated. Unspent funds that have not been obligated which exceed the amount of total receipts for the prior year from this tax, shall be returned to the county association for redistribution. The county association shall supply the accounting forms to each eligible volunteer fire department.
(h) Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this section or any assets purchased with funds derived from this section, after all indebtedness has been satisfied, shall be transferred to the county association.
(i) The personnel of volunteer fire departments and emergency medical technicians that are members of volunteer fire departments provided for in this section shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the personnel of volunteer fire departments and emergency medical technicians units.
(j) If the additional tax rate prescribed in subsection (c) is not approved by a majority of the qualified electors as prescribed in subsection (d), this section shall be null and void.