Ala. Code § 45-40-142.06: Exemptions from Liability and Taxation.

The Legislature declares that a fire district organized under this part protects the health, safety, and welfare of the public, thus providing a governmental function, and shall not be subject to the following:

(1) Liability for any tort committed by any director, agent, servant, or employee of the district in the furnishing of fire protection and emergency response for which immunity is provided by Section 6-5-336, the Volunteer Service Act.

(2) Taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in its operations or any fees, costs, or taxes related to incorporation or the recording of any document in the office of the judge of probate.