Ala. Code § 45-59-140.11: Approval of Service Charge or Fee.

(a) No service charge or fee shall be levied unless the same has first been approved by the majority of the votes cast at an election held hereunder by the qualified electors residing within the district, or within the proposed district. No additional fee shall be assessed in addition to the one hundred fifty dollars ($150) per residence or commercial building. Any property owner may withdraw from the district if the property owner has fire protection services from another district or from a municipality as a result of annexation into the municipality. If a property owner in the district requests to withdraw from the district and the withdrawal is not effectuated by the district, the property owner may appeal the withdrawal to a board of review composed of the local legislative delegation. Upon a majority vote of the board of review, a letter confirming the withdrawal shall be forwarded to the 911 agency and the revenue commissioner approving withdrawal from the district, which removal shall be effective immediately. No service charge or fee may be levied upon the withdrawal of a property owner from the district. No service charge or fee may be levied upon a property owner if he or she contracts with a different fire department.

(b) An election on the question levying a service charge or fee in a proposed district may be held at the same time that the election is held on the creation of the district; provided that the petition for the election on the question of the service charge or fee accompanies the petition for the election on the establishment of the proposed district as provided herein. An election on the question of a service charge or fee may be held upon the board of the district submitting to the judge of probate a petition for an election as provided. The board shall file in the office of the judge of probate a petition that the judge of probate call an election in the district on the question of whether the service charge or fee proposed should be levied. No election shall be required to refund overpaid service charges or fees to correct errors in the assessment thereof or to terminate the assessment and collection thereof upon withdrawal of a property owner from a district as provided herein, all of which shall be effectuated automatically and immediately upon the effective date of the written withdrawal. In addition, any property annexed into a municipality shall be automatically and immediately withdrawn from the district and the property owner shall not be liable for any additional fees or costs.

(c) The fire protection service charge or fee on each residence or commercial building may not exceed one hundred fifty dollars ($150) per year.

(d) The fire protection service fee of the Davis Lake Volunteer Fire Department and the exact amount of the fee, including the account number, shall be separately stated by the Revenue Commissioner of St. Clair County on the ad valorem tax bill of the taxpayer.