{"data":{"id":"us-al/ala.-code-45-19-141.03","jurisdiction":"us-al","citation":"Ala. Code § 45-19-141.03","heading":"Fire Protection Fee - Levy, Collection, and Enforcement.","body":"The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, collected, and enforced as closely as possible at the same time and manner, and under the same requirements and laws as are the state ad valorem taxes. The fee shall not exceed thirty dollars ($30) per dwelling and fifty dollars ($50) per business, and it shall be paid by the owner of the dwelling or business.","path":["Title 45 Local Laws.","Chapter 19 Coosa County.","Article 14 Fire Protection and Emergency Medical Services.","Part 2 Fire Protection and Emergency Medical Service Districts and Fee."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-19-141.03","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"efa605e4ac743a5c7286d22ec07907f39c585f9adfc51d29626af92e0f15432e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-19-141.02","next":"us-al/ala.-code-45-19-141.04"},"notice":"GroundRules: Original legal text. Not legal advice."}