(a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein:
(1) AMENDMENT 392. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80–313 enacted at the 1980 Regular Session of the Legislature.
(2) AUTHORIZING AMENDMENT. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 88–479 enacted at the 1988 Regular Session of the Legislature.
(3) CODE. The Code of Alabama 1975, as amended.
(4) COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding, however, any dwelling that:
a. Is subject to ad valorem taxation and has a fair market value, according to the records of the tax assessor pertaining to state and county ad valorem taxation for the fiscal or ad valorem tax year of the county with respect to which a financial charge is levied hereunder (or, if appropriate in the case of any building, structure, or other improvement subject, under the general laws of the state, to appraisal or assessment by the State Department of Revenue, according to the records of the State Department of Revenue), of not less than five thousand dollars ($5,000), or
b. Is exempt from property taxation (whether on an ad valorem basis or otherwise) or is otherwise not assessed (or subject to assessment) for state or county ad valorem taxation according to the records of the tax assessor (or, if appropriate, the State Department of Revenue), and has a market value or replacement cost (whichever is greater) of not less than five thousand dollars ($5,000), including (without limiting the generality of the foregoing) any such building, structure, or other improvement that is used or expected to be used for religious, educational, or charitable purposes (such as, for example, a church, a school building, or a hospital); it being understood, however, that any such building, structure, or other improvement shall be classified as a commercial building for purposes of this part notwithstanding:
1. That it is vacant or unused at any time during the fiscal year for which a financial charge with respect thereto is or is to be levied, or
2. That an owner thereof may be the state, the county, a municipality or any department, agency, or instrumentality of any one or more thereof, any public corporation, district, or authority, any nonprofit corporation incorporated or organized under the laws of the state, or any other person whose property is, under the general laws of the state, exempt (in whole or in part) from ad valorem property taxation it being further understood, however, that the term commercial building shall not apply to any school, church, senior citizens facility, or utility distribution or transmission poles or towers, utility substations, or any building used primarily for fire or emergency services, and shall not apply to any building or structure used primarily for agricultural production purposes by the owner or an employee of an agricultural business or concern.
(5) COMMISSION. The Lee County Commission or other governing body of the county.
(6) COUNTY. Lee County, Alabama.
(7) DISTRICT. A fire fighting district established pursuant to Amendment 392 or any law providing for the implementation of the authorizing amendment of Amendment 392.
(8) DISTRICT FIRE PROTECTION FUND. A district fire protection fund established and maintained in the county treasury pursuant to this part.
(9) DWELLING. Any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including specifically and without limiting the generality of the foregoing,
a. Any such building, structure, or improvement assessed, for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property.
b. A duplex.
c. Every apartment complex or an apartment building that is not part of an apartment complex, and
d. Any mobile home or house trailer; it being understood, however, that any such building, structure, or other improvement shall be classified as a dwelling for purposes of this part notwithstanding:
1. That it is wholly or partially vacant or uninhabited at any time during the fiscal year for which a financial charge with respect thereto is or is to be levied, or
2. That is also used or expected to be used simultaneously for a purpose (whether or not commercial in nature) other than as a dwelling or residence as aforesaid.
(10) FAIR MARKET VALUE. The fair and reasonable market value (or, if applicable, the current use value) of a commercial building or dwelling (as the case may be), as such value is appraised by the tax assessor or the State Department of Revenue pursuant to applicable provisions of the code, prior to the assessment thereof for purposes of state or county ad valorem taxation pursuant to Section 40-8-1.
(11) FINANCIAL CHARGE. A financial charge or assessment levied by the commission in accordance with the authorizing amendment and this part.
(12) FIRE PROTECTION CORPORATION. Any public corporation, district, or authority that is:
a. Organized or incorporated under and pursuant to any law or laws of the state (or of any other state), whether heretofore or hereafter enacted, and
b. Authorized, whether by statute, by its certificate of incorporation, or similar corporate charter (as such may from time to time be amended), or otherwise, to provide or render fire protection, fire prevention, and related services (regardless of whether such corporation, district, or authority is also authorized to provide or render other services) and to make charges for the provision of such services, including (without limiting the generality of the foregoing) (i) any water, sewer, and fire protection district organized or incorporated under and pursuant to Chapter 89 of Title 11 (or predecessor statute), and (ii) any water, sewer, and fire protection authority organized or incorporated under and pursuant to Chapter 88 of Title 11 (or predecessor statute), but not including any municipality (or any district as defined above in this part).
(13) MUNICIPALITY. An incorporated city or town.
(14) OWNER. A person owning one or more dwellings or commercial buildings.
(15) SERVICE AREA. The geographic area or areas in which a fire protection corporation is authorized, whether by statute, by its certificate of incorporation, or similar corporate charter (as such may from time to time be amended), or otherwise, to provide or render fire protection, fire prevention, and related services, as such area or areas may from time to time exist.
(16) STATE. The State of Alabama.
(17) TAX ASSESSOR. The tax assessor of the county.
(18) TAX COLLECTOR. The tax collector of the county.
(19) TREASURER. The county treasurer of the county.
(20) UNIT OF PROPERTY. Any dwelling or commercial building, together with the real property on which it is situated or to which it is appurtenant.
(21) VOLUNTEER FIRE DEPARTMENT. Any volunteer fire department with which the commission, pursuant to Amendment 392, may enter into an agreement or agreements with respect to providing fire protection, fire prevention, and related services and facilities within the county.
(b) The terms herein, hereby, hereunder, hereof, and other equivalent words refer to this part as an entirety and not solely to the particular section or portion hereof in which any such word is used. The definitions set forth herein shall be deemed applicable whether the words defined are used in the singular or plural. Whenever used herein any pronoun or pronouns shall be deemed to include both singular and plural and to cover all genders.
Last modified: May 3, 2021