Section 45-1-242.23 – Assessment and Collection of Tax; Distribution of Funds.
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner of Autauga County shall assess the tax provided for in this subpart and shall collect the tax in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county […]
Section 45-1-242.24 – Eligible Volunteer Fire Department Under Subpart 2.
Section 45-1-242.24 Eligible volunteer fire department under Subpart 2. An eligible volunteer fire department, for the purposes of this subpart, shall mean a volunteer fire department located in Autauga County which maintains an ISO approved rating or is certified, or both, under the Alabama Forestry Commission guidelines and is in good standing with the Autauga […]
Section 45-1-242.25 – Use of Funds; Accounting Forms.
Section 45-1-242.25 Use of funds; accounting forms. Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical and rescue services, including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omission of acts which are directly related […]
Section 45-1-241.26 – Disposition of Funds Upon Dissolution or Abandonment of Eligible Volunteer Fire Department.
Section 45-1-241.26 Disposition of funds upon dissolution or abandonment of eligible volunteer fire department. Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this subpart or any assets purchased with funds derived from this subpart shall, after all indebtedness has been satisfied, be transferred to the county commission. The […]
Section 45-1-242.27 – Liability of Personnel.
Section 45-1-242.27 Liability of personnel. The personnel of volunteer fire departments provided for in this subpart 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 […]
Section 45-1-242.20 – Applicability of Subpart 2.
Section 45-1-242.20 Applicability of Subpart 2. The provisions of this subpart shall apply only to those portions of Autauga County located outside the corporate boundaries of the City of Prattville. (Act 96-859, 2nd Sp. Sess., p. 1667, §1.)
Section 45-1-242.21 – Legislative Findings.
Section 45-1-242.21 Legislative findings. The Legislature declares that the fire association and the volunteer fire departments that receive funds pursuant to this subpart are organizations which are public in nature, as they promote and protect the health, safety, and welfare of the citizens of the county. (Act 96-859, 2nd Sp. Sess., p. 1667, §2.)
Section 45-1-242.22 – Special Property Tax for Fire, Emergency Medical, and Rescue Services.
Section 45-1-242.22 Special property tax for fire, emergency medical, and rescue services. The County Commission of Autauga County may levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the constitution and laws of Alabama, not exceeding three mils on each dollar’s worth of taxable property outside […]