134 chapters · 10,612 sections in this title.
Ala. Code § 45-57-140.02 Definitions
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For the purposes of this article, the following terms shall have the following meanings: (1) COMMERCIAL BUILDING. Any building, unit, structure, or other improvement to real property used or expected to be used for commercial or business purposes, including rental or lease proper…
Ala. Code § 45-57-140.03 Volunteer Fire Departments; Fire Protection and Emergency Medical Services
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The purposes and uses of the funds generated by this article are to enable all participating eligible volunteer fire departments in Russell County to lower their ISO ratings and to provide fire protection services and emergency medical services to the residents of the county. All…
Ala. Code § 45-57-140.04 Fire Protection Service Fee
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(a) There is levied on the owner of each residence in Russell County outside the corporate limits of the City of Phenix City, a fire protection service fee of fifty dollars ($50) per year and on each commercial business at a specified location, a fire protection service fee of on…
Ala. Code § 45-57-140.05 Administration and Collection of Fire Protection Service Fees
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(a) The fire protection service fee shall be collected, administered, and enforced in the same manner, and under the same requirements and laws, as are the ad valorem taxes of this state. In the case of mobile homes, the fee shall be collected, administered, and enforced at the s…