HB802 Alabama 2010 Session

Summary

Primary Sponsor

James L. Thomas

Democrat

Session

Regular Session 2010

Title

Wilcox Co., ad valorem tax, county commission authorized to levy, distrib. for fire protection, referendum

Summary

HB802 would let Wilcox County add a 2.5 mill ad valorem tax for fire protection and create a system to distribute the money to volunteer fire departments and the Alabama Forestry Commission after a voter referendum.

What This Bill Does

The bill authorizes Wilcox County to levy an annual 2.5 mills tax on property to fund fire protection, starting with the 2009 tax year. The tax revenue goes into the county general fund and is then distributed monthly to the Wilcox County Association of Volunteer Fire Departments (WCAVFD) and the Alabama Forestry Commission, with rules set jointly by the county and WCAVFD. Funds may only be used for fire protection services such as training, equipment, buildings, and related improvements, and not for salaries, recreational activities, or fundraising; departments must keep records and file annual expenditure reports. The tax increase requires voter approval at an eligible election, and the act includes administration, reporting, and an effective-date provision.

Who It Affects

• Wilcox County residents and property owners who would pay the new 2.5 mill ad valorem tax if voters approve the measure.
• Eligible volunteer fire departments in Wilcox County and the Alabama Forestry Commission, which would receive funds to use for fire protection services and must meet eligibility and reporting requirements.

Key Provisions

• Authorizes the Wilcox County Commission to levy an annual 2.5 mills ad valorem tax on all taxable property in Wilcox County, starting with the tax year beginning October 1, 2009, with proceeds going to the county general fund for fire protection.
• Distributes funds within 90 days of payment into the general fund to the Wilcox County Association of Volunteer Fire Departments (WCAVFD) and the Alabama Forestry Department, with monthly, equal shares to eligible volunteer fire departments and the Alabama Forestry Department; rules established jointly by the county and WCAVFD.
• Eligible volunteer fire departments must be located in Wilcox County, certified under Alabama Forestry Commission guidelines, and in good standing with WCAVFD; funds may be used only for fire protection services (training, supplies, buildings, capital improvements, equipment) and not for recreational activities, salaries, or fundraising.
• Annual reporting requires each eligible department to file by September 1 a form detailing expenditures for the prior 12 months, including unspent funds and whether those funds are obligated; forms provided to WCAVFD and the Alabama Forestry Commission.
• The Alabama Forestry Commission's share must be used in Wilcox County only for buildings and equipment, not salaries.
• If an eligible volunteer fire department dissolves or abandons, remaining funds after debts are paid go to the county association.
• Personnel of volunteer departments and the Alabama Forestry Commission are not county employees; county officials are not liable for their actions.
• Section 2 requires a majority vote from qualified electors approving the tax increase at the next appropriate election.
• Section 3 establishes the act’s effective date as the first day of the third month after passage and governor’s approval (or otherwise becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Wilcox County