Alabama § 45-44-141 - Assessment and Collection.
Full text of Alabama Code of Alabama § 45-44-141 — Assessment and Collection., with citation guidance and answers to common questions.
§ 45-44-141. Assessment and Collection.
(a) In Macon County, the Little Texas Volunteer Fire Department may assess and collect a service charge by action of the board on all property served by the department for fire protection services. The service charge shall not exceed seven and one-half percent of the total ad valorem taxes due and payable on the property on an annual basis. The proceeds of the service charge shall be used solely for equipment and expenses relating to the delivery of fire protection services and operation of the volunteer fire department. No portion of the service charge may be used for salaries, entertainment, or food.
(b) The service charge provided for in subsection (a) shall be assessed and collected by the Macon County Revenue Commissioner on an annual basis at the same time as ad valorem taxes are collected. The service charge shall be collected in the same manner as municipal assessments.
(c) Subsections (a) and (b) providing for the assessment and collection of the fire protection service charge shall not be effective unless approved by a majority of the registered voters residing in the Little Texas Volunteer Fire Department district who vote a referendum held for that purpose at the November 2014 general election.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-44-141
What does Code of Alabama § 45-44-141 cover?
Section 45-44-141 ("Assessment and Collection.") 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 § 45-44-141?
A common citation format is "Code of Alabama § 45-44-141" (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 § 45-44-141 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.