2021 Code of Alabama
Title 45 - Local Laws.
Chapter 42 - Limestone County.
Article 14 - Fire Protection and Emergency Medical Services.
Section 45-42-140.03 - Fire Protection Service Fee Collection, Administration, and Enforcement.
Section 45-42-140.03
Fire protection service fee Collection, administration, and enforcement.
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. In the case of mobile homes, the 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 the annual registration fee for manufactured homes provided in Section 4012255. 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 and the Limestone County Association of Volunteer Fire Departments. The county commission may establish rules and procedures regarding the transfer, investing, accounting, and handling of the funds and may retain an administrative fee.
(Act 2008123, p. 161, § 4.)
