Exemptions from Fire Protection Fee

The following are exempt from the fire protection fee levied by this part: (1) A dwelling or commercial building which is owned by the federal government, or the state, a county, or a municipality. (2) A commercial building used or to be used for religious, educational, or charitable purposes. (3) A dwelling where the owner is currently exempt from paying all ad valorem taxes based on the age, income, or disability of the owner. (Act 95-393, p. 800, §10.)