Alabama § 45-57-140.04 - Fire Protection Service Fee.

§ 45-57-140.04. Fire Protection Service Fee.

(a) There is levied on the owner of each residence in Russell County outside the corporate limits of the City of Phenix City, a fire protection service fee of fifty dollars ($50) per year and on each commercial business at a specified location, a fire protection service fee of one hundred dollars ($100) per year.

(b) The fire protection service fee shall not be construed as a tax on property. The fee shall be levied for the purposes of funding fire protection services and emergency medical services under this article.

(c) Any person age 65 or older exempted from paying property tax in Russell County, in part or in whole, shall also be exempted from paying the fee levied by this article.

(d)(1) Any person less than the age of 65 and having an annual adjusted gross income of twelve thousand dollars ($12,000) or less, as shown on the latest United States income tax return of the person or of the person and his or her spouse, may apply for an exemption annually and shall be exempted from paying the fee levied by this article for the principal residence of the household, provided the person seeking to claim the exemption shall present proof of income to the county administrator no later than July 1 of any year in which the exemption is desired.

(2) In the event that a person or the person and his or her spouse are not required to file a United States income tax return, then an affidavit indicating that the annual gross income of the person or the person and his or her spouse for the preceding taxable year was twelve thousand dollars ($12,000) or less shall be sufficient proof.

(3) The exemption under this subsection shall apply only so long as the annual gross income of the person or of the person and his or her spouse is twelve thousand dollars ($12,000) or less and shall be requested each year in which the exemption is desired.

(e) The fee levied by this article shall be assessed unless application for exemption is submitted to the Russell County Commission, or its designee, and approved.

(f) Any person who knowingly provides false or misleading information in order to obtain an exemption under this section shall lose his or her household exemption.