SB468 Alabama 2014 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

Democrat

Session

Regular Session 2014

Title

Macon Co., Little Texas Volunteer Fire Department, assess a service charge for fire protection services, collection, referendum

Summary

SB468 would let the Little Texas Volunteer Fire Department in Macon County charge a property-based fire protection service fee, but only if voters approve it, and funds must be used for equipment and fire protection costs.

What This Bill Does

It authorizes the department to assess and collect a service charge on all property served for fire protection, up to 7.5 percent of the total annual ad valorem taxes on that property. The funds must be used only for equipment and expenses related to delivering fire protection and operating the department; salaries, entertainment, or food cannot be paid from the charges. The charge would be collected by the Macon County Revenue Commissioner at the same time as ad valorem taxes and in the same manner as municipal assessments. The charge and its collection would take effect only if a majority of registered voters in the Little Texas Fire District approve it in a referendum held during the November 2014 general election.

Who It Affects

• Property owners in the Little Texas Volunteer Fire Department district in Macon County — may owe an annual service charge up to 7.5% of their ad valorem taxes, collected with their property taxes.
• Registered voters residing in the Little Texas Volunteer Fire Department district — must approve the service charge in a district referendum for it to take effect.

Key Provisions

• Authority for the Little Texas Volunteer Fire Department to assess and collect a service charge on property served for fire protection, by action of the department's board.
• The charge may not exceed 7.5% of the total ad valorem taxes due and payable on the property annually.
• Proceeds must be used solely for equipment and expenses related to delivering fire protection services and operating the department; cannot be used for salaries, entertainment, or food.
• Collection is to be done by the Macon County Revenue Commissioner at the same time as ad valorem taxes and in the same manner as municipal assessments.
• Enactment requires a majority vote in favor from the registered voters within the district in the November 2014 general election referendum.
• The act becomes effective immediately after passage and approval by the Governor.

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

Subjects

Macon County