Ala. Code § 45-59-140.10: Fire Protection Service Fee.

(a) Upon approval at an election as provided in this article, the expenses of establishing and maintaining a district shall be paid for by the proceeds of a fire protection service fee which shall be levied and collected in an amount not to exceed one hundred fifty dollars ($150) on each residence and commercial building in the district. The fee shall be levied at a uniform flat rate upon each residence. The fee shall be collected at the same time and in the same manner as are the ad valorem taxes of the state. Any exemption granted by the revenue commissioner shall be consistent with the exemptions from ad valorem tax.

(b) A reasonable late fee may be assessed by the revenue commissioner for the payment of the fire protection service fee which shall be consistent with other late fees or penalties assessed for late ad valorem taxes.

(c) For the purposes of this article, a residence shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to:

(1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property.

(2) A duplex or an apartment building.

(3) Residential property used to generate rental income.

(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence for one or more human beings.

(d) A building, structure, or other improvement shall be classified as a dwelling for purposes of this article notwithstanding the following:

(1) That it is wholly or partially vacant or uninhabited at any time during the year for which a fire protection and emergency medical service fee with respect thereto is to be levied.

(2) That it is also used or expected to be used simultaneously for a purpose, whether or not commercial in nature, other than as a dwelling or residence.

(e) For the purposes of this article, a commercial building shall be defined as any building, structure, or other improvement to real property used or expected to be used for commercial or business purposes including rental property. The term commercial building shall not apply to any school, church, senior citizens facility, or utility distribution or transmission poles or towers, utility substations, or any building used primarily for fire or emergency services, and shall not apply to any building or structure used primarily for agricultural production purposes by the owner or an employee of an agricultural business or concern.