Alabama § 45-26-141.10 - Collection and Disposition of Funds.

§ 45-26-141.10. Collection and Disposition of Funds.

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 or renewal of yearly decals. The revenue commissioner and judge of probate shall keep proceeds from the fire protection fee separate and apart from all other funds and maintain clear and distinct account showing the amount paid. The revenue commissioner and judge of probate shall not accept partial payment of the fire protection fee. The officials collecting or assessing the fire protection fee shall be entitled to the same fees and compensation as provided for collecting and assessing ad valorem taxes. The proceeds of the fire protection fee shall be paid into the general fund of the county. Within 30 days after payment into the general fund, the commission shall pay the funds to the Elmore County Firefighters Association. The commission shall also include a report detailing the exact amount collected from each district so that the association may disburse the proceeds according to a percentage based upon the proceeds collected in each district. The association shall retain five percent of the gross proceeds from each district to be used, after approval by a majority vote of member departments in good standing, for countywide fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services. These proceeds shall not be used for salaries, entertainment, or fundraising purposes. Any proceeds from the firefighters association’s five percent share of the fees collected that are unexpended or not appropriated at the end of the fiscal year shall remain in the association’s treasury for appropriation and use during any fiscal year thereafter. These proceeds shall be administered by the association in compliance with all applicable requirements of the Department of Examiners of Public Accounts.