AMENDMENT 584 RATIFIED
Commission Authorized to Levy Ad Valorem Tax for Fire Protection and Rescue Services in Cherokee County.
(a) In addition to all other ad valorem taxes levied, the Cherokee County Commission may levy on an annual basis, commencing with the tax year beginning October 1, 1995, an ad valorem tax on all taxable property located in Cherokee County at a rate of two mills per dollar of assessed value of the taxable property, the proceeds of which shall be paid into the county general fund and allocated therefrom for fire protection and rescue services.
(b) Within 30 days of payment into the county general fund of the proceeds from the additional tax levied pursuant to (a), the county commission shall pay the proceeds generated by one and one-half mills of the additional tax levied to the Cherokee County Association of Volunteer Fire Departments and the proceeds generated from one-half of one mill to the Cherokee County Rescue Service Inc. The association shall divide its funds equally among the member fire departments of the Cherokee County Association of Volunteer Fire Departments and allocate one share thereof to the association at the quarterly meetings of the association.
(c) Funds paid to eligible volunteer fire departments shall only be expended for fire protection services, including day to day operations, training, supplies, buildings, capital improvements, and equipment. An eligible volunteer fire department shall mean a volunteer fire department located in Cherokee County which is certified under the guidelines of the Alabama Forestry Commission and is a member in good standing of the Cherokee County Association of Volunteer Fire Departments. Any tax proceeds allocated for fire protection and rescue services under this amendment shall not be expended for salaries, food, drink, social activities, or fundraising 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, each fire department and the county association shall file a form with the county association detailing the expenditures 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. The county association shall supply the accounting forms to each eligible volunteer fire department and the county association.
(d) Funds paid to the Cherokee County Rescue Service Inc. shall only be expended for rescue services, including day to day operations, training, supplies, buildings, capital improvements, and equipment. In order for the Cherokee County Rescue Service to maintain eligibility for tax proceeds it shall maintain current active membership in the Alabama Association of Rescue Squads. After receiving funds, the Cherokee County Rescue Service Inc. shall keep accurate records to verify that funds were properly expended.
(e) All funds collected and disbursed under this amendment shall be subject to audit by the State Department of Examiners of Public Accounts.
(f) Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds shall, after all indebtedness has been satisfied, be transferred to the county association.
(g) Upon dissolution or abandonment of the Cherokee County Rescue Service Inc. any remaining funds shall, after all indebtedness has been satisfied, be held in the county general fund, until a decision can be reached by all applicable parties regarding the restoration of rescue service and the transfer of the funds for rescue services.
(h) The personnel of volunteer fire departments and the Cherokee County Rescue Service 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 the Cherokee County Rescue Service Inc.