04Fire Protection Service Fee.(a) There is levied on the owner of each residencein Russell County outsidethe corporate limits of the City of Phenix City, a fire protection service feeof fifty dollars ($50) per year and on each commercial business at a specifiedlocation, a fire protection service fee of one hundred dollars ($100) per year. (b) The fire protection service fee shall not be construedas a tax on property. The fee shallbe levied for the purposes of funding fire protection services and emergencymedical services under this article. (c) Any person age 65 or older exempted from payingproperty tax in Russell County, in part or in whole, shall also be exemptedfrom paying the fee levied by this article. (d)(1) Any person less than the age of 65 and having an annual adjustedgross income of twelve thousand dollars ($12,000) or less, as shown on thelatest United States income tax return of the person or of the person and hisor her spouse, may apply for an exemption annually and shall be exempted frompaying the fee levied by this article for the principal residence of thehousehold, provided the person seeking to claim the exemption shall presentproof of income to nnually and shall be exempted frompaying the fee levied by this article for the principal residence of thehousehold, provided the person seeking to claim the exemption shall presentproof of income to the county administrator no later than July 1 of any year inwhich the exemption is desired.(2) In the event that a personor the person and his or her spouse are notrequired to file a United States income tax return, then an affidavitindicating that the annual gross income of the person or the person and his orher spouse for the preceding taxable year was twelve thousand dollars ($12,000)or less shall be sufficient proof. (3) Theexemption under this subsection shall apply only so long as the annual grossincome of the person or of the person and his or her spouse is twelve thousanddollars ($12,000) or less and shall be requested each year in which theexemption is desired. (e) The feelevied by this article shall be assessed unless application for exemption issubmitted to the Russell County Commission, or its designee, and approved. (f) Any person who knowingly provides false or misleading information inorder to obtain an exemption under this section shall lose his or her household unty Commission, or its designee, and approved. (f) Any person who knowingly provides false or misleading information inorder to obtain an exemption under this section shall lose his or her household exemption.(Act 2015–523, 1st Sp. Sess., p. 1866, § 5.)
Alabama Legal Code