Alabama § 45-40-142.06 Exemptions from Liability and Taxation

Alabama Statutes

§ 45-40-142.06 — Exemptions from Liability and Taxation

Alabama § 45-40-142.06

JurisdictionAlabama

Title 45Local Laws

Ch. 40Lawrence County

Art. 14Fire Protection and Emergency Medical Services

Part 3Fire Districts

This text of Alabama § 45-40-142.06 (Exemptions from Liability and Taxation) 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 § 45-40-142.06 (2026).

Text

The Legislature declares that a fire district organized under this part protects the health, safety, and welfare of the public, thus providing a governmental function, and shall not be subject to the following:

(1)Liability for any tort committed by any director, agent, servant, or employee of the district in the furnishing of fire protection and emergency response for which immunity is provided by Section 6-5-336, the Volunteer Service Act.

(2)Taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in its operations or any fees, costs, or taxes related to incorporation or the recording of any document in the office of the judge of probate.

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The Legislature declares that a fire district organized under this part protects the health, safety, and welfare of the public, thus providing a governmental function, and shall not be subject to the following:
(1) Liability for any tort committed by any director, agent, servant, or employee of the district in the furnishing of fire protection and emergency response for which immunity is provided by Section 6-5-336, the Volunteer Service Act.
(2) Taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in its operations or any fees, costs, or taxes related to incorporation or the recording of any document in the office of the judge of probate.