Alabama § 45-19-141.03 - Fire Protection Fee - Levy, Collection, and Enforcement.
Full text of Alabama Code of Alabama § 45-19-141.03 — Fire Protection Fee - Levy, Collection, and Enforcement., with citation guidance and answers to common questions.
§ 45-19-141.03. Fire Protection Fee - Levy, Collection, and Enforcement.
The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, collected, and enforced as closely as possible at the same time and manner, and under the same requirements and laws as are the state ad valorem taxes. The fee shall not exceed thirty dollars ($30) per dwelling and fifty dollars ($50) per business, and it shall be paid by the owner of the dwelling or business.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-19-141.03
What does Code of Alabama § 45-19-141.03 cover?
Section 45-19-141.03 ("Fire Protection Fee - Levy, Collection, and Enforcement.") 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 § 45-19-141.03?
A common citation format is "Code of Alabama § 45-19-141.03" (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 § 45-19-141.03 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.