Alabama § 40-5-47 - Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.
Full text of Alabama Code of Alabama § 40-5-47 — Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services., with citation guidance and answers to common questions.
§ 40-5-47. Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.
(a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and levied in any county for fire protection and emergency services.
(b) This section shall become effective retroactive to the date authorized by referendums on June 4, 1996, and approved by the Governor. The intent of this legislation is for all monies collected under this referendum to go to fire and emergency services outlined above in subsection (a).
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-5-47
What does Code of Alabama § 40-5-47 cover?
Section 40-5-47 ("Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-5-47?
A common citation format is "Code of Alabama § 40-5-47" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-5-47 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.