Code of Alabama - Title 45: Local Laws - Section 45-48-142.24 - Fire protection service fee - Approval, construction and application; subsequent referenda

Section 45-48-142.24 - Fire protection service fee - Approval, construction and application; subsequent referenda.

(a) If a majority of the votes cast at the election are affirmative votes, the fire service fee on each residence, dwelling, and business within the geographic boundaries of the fire district shall become effective on the first day of the next month following approval and shall be paid within one year following approval. For the purpose of this subpart, a dwelling shall be defined as 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:

(1) A building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property.

(2) A duplex or an apartment building.

(3) Any mobile home or house trailer.

(b) A building, structure, or other improvement shall be classified as a dwelling for the purposes of this subpart notwithstanding either of the following:

(1) That it is wholly or partially vacant or uninhabited at any time during the year for which a fire protection service fee with respect thereto is or is to be levied.

(2) That it 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.

(c) The fire protection service fee shall not be construed as a tax on property. The fees shall be levied for the purpose of funding fire protection services to dwellings and businesses under this subpart.

(d) The fire protection fee for a district may not be increased for a period of five years after approval of the initial fire protection service fee. Any increase in the amount of the fee shall not be effective until after the approval at a referendum election held for the purpose of increasing the fee.

(e) If a majority of the votes cast at the election are negative, another election for setting the amount of the fire protection fee shall not be held for two years from the time of the prior election.

(Act 2013-403, p. 1543, § 6.)

Last modified: May 3, 2021