Alabama Statutes
§ 40-5-47 — Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services
(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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Alabama § 40-5-47 (Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 98-309, p. 519, §§1, 2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion