Alabama § 45-37-242.03 - Assessment and Collection of Fire District Fees, Charges, Etc.
Full text of Alabama Code of Alabama § 45-37-242.03 — Assessment and Collection of Fire District Fees, Charges, Etc., with citation guidance and answers to common questions.
§ 45-37-242.03. Assessment and Collection of Fire District Fees, Charges, Etc.
(a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon request of any fire district located in Jefferson County, shall implement appropriate procedures necessary to assess and collect the fees, charges, or assessments levied by the governing body of the fire district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all amounts levied and collected shall be paid to both the assessing official and the collecting official, or other official charged with performing functions for the levy and collection of the fire district fees, charges, or assessments. The commissions shall be deposited to the county general fund.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-242.03
What does Code of Alabama § 45-37-242.03 cover?
Section 45-37-242.03 ("Assessment and Collection of Fire District Fees, Charges, Etc.") 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 § 45-37-242.03?
A common citation format is "Code of Alabama § 45-37-242.03" (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 § 45-37-242.03 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.