Section 45-40-142.09 Fire Protection Fee.

(a) A fire protection fee may be levied by a fire district for the purpose of funding fire protection services to each dwelling and commercial building in a fire district. (b) A fire district may not levy a fire protection fee unless the fee has been approved by a majority of the votes cast by the qualified electors residing in the fire district according to the following steps: (1) The fire district board of directors may determine the proposed amount of a fire protection fee to be assessed annually, which may not initially exceed one hundred dollars ($100). (2) When the fire district board of directors determines the proposed amount of a fire protection fee pursuant to subdivision (1), the board may also determine the proposed amount of a fire protection fee that applies to any large commercial enterprise in the service area, which shall be: (i) a multiple of the fee proposed in subdivision (1); and (ii) only assessed upon approval of the fee proposed in subdivision (1). (3) Immediately upon determination of the proposed amount by the fire district board of directors, the county commission, by resolution, shall request the judge of probate to call an election in the fire district on each of the following questions as applicable: a. “Do you favor the assessment of a fee in the amount of $___ annually on each dwelling and commercial building, [and a fee in the amount of $___ on each large commercial enterprise], to be collected with property tax payments by the county revenue commissioner for the purpose of funding fire protection services in this fire district? Yes___ No___.” b. “Do you favor raising the existing fire protection fee from the current amount of $___ annually to the amount of $___ annually on each dwelling and commercial building, [and from the current amount of $___ annually to the amount of $___ annually on each large commercial enterprise], to be collected with property tax payments by the county revenue commissioner? Yes___ No___.” (4) If a majority of qualified electors in the fire district approve the levy of the fire protection fee, another election on the levy of a fire protection fee may not be held within five years of the election. If a majority of qualified electors in the fire district disapprove the levy of the fire protection fee, another election on the levy of the fire protection fee may not be held within two years of the election. (c) Upon approval by a majority of qualified electors in the fire district, the fire protection fee shall be assessed on each commercial building and dwelling in the fire district, except for the following: (1) A church, school, hospital, or senior care facility. (2) A structure used for fire protection or emergency medical services. (3) A structure used primarily in a farm operation as defined in Section 18-1A-3. (4) A structure or any part of a structure occupied by a political subdivision of the State of Alabama or the federal government. (5) Any structure owned and used exclusively by any fraternal veterans organization, community service organization, or fraternal lodge as provided in Section 40-9-1. (6) Any structure owned or used by the Alabama National Guard. (7) A principal residence of any individual who is granted an exemption from paying ad valorem property tax on the grounds of permanent and total disability or who is 65 years of age or older having a net taxable income of twelve thousand dollars ($12,000) or less as provided under Sections 40-9-19 and 40-9-21. (8) Unimproved timberland. (d)(1) Any fire protection fee levied pursuant to this section is a special assessment and not a tax. (2) The fire protection fee shall be assessed on the basis of a year beginning October 1 and ending September 30, with an initial fire protection fee or a new rate to be assessed starting on the October 1 immediately following approval by the qualified electors. (3) The fire protection fee shall be levied and assessed at the same rate for a commercial building and for a dwelling, and a fire protection fee applicable to a large commercial enterprise shall be levied and assessed in the same amount on each commercial building that meets the definition of a large commercial enterprise. (4) In the case of a commercial building in which more than one business, occupation, or enterprise is being conducted, a separate fire protection fee shall be assessed on each business, occupation, or enterprise. (5) A fire protection fee shall be collected by the county revenue commissioner at the same time and in the same manner as ad valorem property taxes unless a dwelling is a motor vehicle under Article 5, Chapter 12, Title 40, in which case the fire protection fee shall be collected at the same time and in the same manner as the annual registration fee. (6)a. A fire district board may impose a reasonable late fee, subject to approval by the county commission, when an individual or entity is delinquent for more than 90 days in paying an assessed fire protection fee. b. A fire district may undertake debt collection efforts for an assessed fire protection fee that is delinquent and any late fee, with recovery of costs and attorney fees incurred in collection. (7) The county revenue commissioner shall distribute the fire protection fee revenue to the fire district within 30 days of the last day of the period for collection under subdivision (5).