Alabama § 45-19-141.03 Fire Protection Fee - Levy, Collection, and Enforcement

Alabama Statutes

§ 45-19-141.03 — Fire Protection Fee - Levy, Collection, and Enforcement

Alabama § 45-19-141.03

JurisdictionAlabama

Title 45Local Laws

Ch. 19Coosa County

Art. 14Fire Protection and Emergency Medical Services

Part 2Fire Protection and Emergency Medical Service Districts and Fee

This text of Alabama § 45-19-141.03 (Fire Protection Fee - Levy, Collection, and Enforcement) 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 § 45-19-141.03 (2026).

Text

The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, collected, and enforced as closely as possible at the same time and manner, and under the same requirements and laws as are the state ad valorem taxes. The fee shall not exceed thirty dollars ($30) per dwelling and fifty dollars ($50) per business, and it shall be paid by the owner of the dwelling or business.

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The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, collected, and enforced as closely as possible at the same time and manner, and under the same requirements and laws as are the state ad valorem taxes. The fee shall not exceed thirty dollars ($30) per dwelling and fifty dollars ($50) per business, and it shall be paid by the owner of the dwelling or business.