134 chapters · 10,612 sections in this title.
Ala. Code § 45-26-141.08 Effect of Annexation
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If the annexation of territory in a district by an existing municipality or the creation of a new municipality takes in the property on which an existing fire station is located or reduces the size of the district so that the association, after approval by a majority vote of memb…
Ala. Code § 45-26-141.09 Exemptions from Fire Protection Fee
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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 charit…
Ala. Code § 45-26-141.10 Collection and Disposition of Funds
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The revenue commissioner shall collect the fire protection fee from owners of dwellings and commercial buildings. The judge of probate shall collect the fire protection fee from the owners of mobile homes, house trailers, and units of manufactured housing at the time of issuance …
Ala. Code § 45-26-141.11 Delinquent Accounts
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In case of default in the payment of the fire protection fee, the revenue commissioner and judge of probate shall provide a list of delinquent accounts within a reasonable period of time after January 1 of each year the fire protection fee is collected, separated by district, to …