SB263 Alabama 2013 Session

Summary

Primary Sponsor

Vivian Davis FiguresSenator

Democrat

Session

Regular Session 2013

Title

Mobile Co., ad valorem tax, add in unincorporated area of co., distrib. for volunteer fire departments, effective date

Summary

SB263 would create a 1-mill property tax in Mobile County's unincorporated district 1 to fund qualified volunteer fire departments, with strict qualification and spending rules and an effective date tied to a local constitutional amendment.

What This Bill Does

It adds a 1-mill ad valorem tax on real property in the unincorporated areas of Mobile County in district 1. The net proceeds would be distributed to qualified volunteer fire departments serving those areas, with criteria and an process for non-qualified departments to become qualified. Funds could be spent only on fire-related equipment and operations, not salaries or fundraising, and the act only takes effect if a local constitutional amendment is ratified.

Who It Affects

• Property owners in the unincorporated areas of Mobile County within county commission district one would pay the new 1-mill ad valorem tax.
• Volunteer fire departments serving those unincorporated areas would be eligible to receive tax proceeds to fund equipment, stations, training, and related needs, provided they meet certification and ISO rating requirements and follow the spending rules.

Key Provisions

• Imposes a one-mill ad valorem tax on real property in the unincorporated areas of Mobile County included in county commission district one, effective on the act's date.
• Net proceeds are distributed to qualified volunteer fire departments serving the unincorporated areas, with qualification based on nonprofit certification by the State Forestry Commission and an ISO Class 9 rating or higher; non-qualified departments must meet specified time-bound criteria to become qualified.
• Eligible expenditures are limited to fire-related needs (trucks, stations, equipment, communications, training, insurance, fuel, utilities, and repairs); salaries, food, and fundraising are not allowed, with exceptions requiring approval by the Fire Chiefs Association and the County Commission.
• Any new departments require approval by the Mobile County Commission and the Mobile County Fire Chiefs Association; temporary participation is allowed for departments meeting requirements within deadlines, otherwise participation ends until requirements are met.
• The act becomes effective only after ratification of a local constitutional amendment authorizing the levy of the additional ad valorem tax in the unincorporated area of the county.

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

Subjects

Mobile County