05Administration and Collection of Fire Protection Service Fees.(a) The fire protection service fee shall be collected,administered, and enforced in the same manner, and under the same requirementsand laws, as are the ad valorem taxes of this state. In the case of mobile homes, the fee shall be collected,administered, and enforced at the same time, in the same manner, and under thesame requirements and laws as the annual registration fee for manufacturedhomes provided in Section 40–12–255. (b) The proceeds of the fee shall be paid into a special county fireservices fund monthly. Within 30 daysof payment into the special fund, the county commission shall transfer the funds to the RussellCounty Firefighters Association, and within 20 days ofreceipt of the funds from the county commission, the Russell County Firefighters Association shall furtherdistribute the funds to the eligible volunteer firedepartments in the following manner: (1) 32.5 percent of the fee shall be distributed among the eligible volunteer fire departments in the county in equal shares. (2) 67.5 percent of the fee shall be distributed among the eligible volunteer fire departments based on the be distributed among the eligible volunteer fire departments in the county in equal shares. (2) 67.5 percent of the fee shall be distributed among the eligible volunteer fire departments based on the number of eligible residences and commercialbuildings in their respective fire districts as defined by E–911 protectivedistricts or other methods approved by majority vote of the Russell CountyCommission based on the numberof eligible residences and commercial buildings located outside the corporate limitsof the City of Phenix City. (Act 2015–523, 1st Sp. Sess., p. 1866, § 6.)
Alabama Legal Code