Alabama § 40-5-47 Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services

Alabama Statutes

§ 40-5-47 — Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services

Alabama § 40-5-47

Title 40Revenue and Taxation

Ch. 5Tax Collectors

This text of Alabama § 40-5-47 (Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-5-47 (2026).

Text

(a)Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and levied in any county for fire protection and emergency services.

(b)This section shall become effective retroactive to the date authorized by referendums on June 4, 1996, and approved by the Governor. The intent of this legislation is for all monies collected under this referendum to go to fire and emergency services outlined above in subsection (a).

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(a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and levied in any county for fire protection and emergency services.
(b) This section shall become effective retroactive to the date authorized by referendums on June 4, 1996, and approved by the Governor. The intent of this legislation is for all monies collected under this referendum to go to fire and emergency services outlined above in subsection (a).