Alabama § 45-23-141.02 - Fee - Levy.
Full text of Alabama Code of Alabama § 45-23-141.02 — Fee - Levy., with citation guidance and answers to common questions.
§ 45-23-141.02. Fee - Levy.
(a) There is levied on the owner of each dwelling and commercial building in Dale County, excluding the corporate limits of the City of Ozark, a fire protection emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this part a “dwelling” shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to:
(1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as “Class III” single-family owner-occupied residential property.
(2) A duplex or an apartment building.
(3) Residential property used to generate rental income.
(4) Any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings.
(c) Any buildings, structure, or other improvement shall be classified as a “dwelling” for purposes of this part notwithstanding:
(1) That it is wholly or partially vacant or uninhabited at any time during the year for which a fire protection and emergency medical service fee with respect thereto is to be levied.
(2) That it is also used or expected to be used simultaneously for a purpose, whether or not commercial in nature, other than as a dwelling or residence as aforesaid.
(d) For the purposes of this part, a “commercial building” shall be defined as any building, structure, or other improvement to real property used or expected to be used for commercial or business purposes, including rental property. The term “commercial building” shall not apply to any school, church, senior citizen facility, or any building used primarily for volunteer fire or emergency services, and shall not apply to any building or structure used primarily for agricultural purposes by the owner or an employee of an agricultural business or concern.
(e) The fee shall not be construed as a tax on property. The fee shall be levied for the purposes of funding fire protection and emergency medical services under the purview of this part.
Frequently Asked Questions About Alabama § 45-23-141.02
What does Code of Alabama § 45-23-141.02 cover?
Section 45-23-141.02 ("Fee - Levy.") 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 § 45-23-141.02?
A common citation format is "Code of Alabama § 45-23-141.02" (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 § 45-23-141.02 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.