HB521 Alabama 2016 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Mark Tuggle
Republican
Session: Regular Session 2016
Title: Tallassee Fire District, fire protection service fees, levy, expenditure for fire protection and local volunteer fire dept., referendum in City of Tallassee fire district
Summary: HB521 would create a local fire protection fee in the Tallassee Fire District to fund volunteer fire protection and emergency medical services, charging residents $50 per year and commercial properties $100 per year, with voter approval required.
What This Bill Does
It imposes annual fire protection service fees on residences and commercial buildings within the Tallassee Fire District, with exemptions for seniors and certain low-income residents. The collected funds go into a special county fire services fund and are distributed to the Tallassee Volunteer Fire Fighters Association and Fire Company, Inc. to pay for fire protection, EMS, training, supplies, and insurance, but not salaries, meals, or social activities. The City of Tallassee oversees handling of the funds, can adjust the fee, and must reimburse the city with a 10% penalty if funds are misused; remaining funds go to the city if the association dissolves. The act becomes effective only if approved by voters in a district referendum and takes effect after governor approval.

Who It Affects
Residential property owners within the Tallassee Fire District — pay $50/year unless exempt
Commercial property owners within the Tallassee Fire District — pay $100/year unless exempt
Seniors (65+) who are property tax-exempt — exempt from the fee
Low-income individuals (under 65 with income ≤ $12,000) who qualify for an exemption
The City of Tallassee and Tallapoosa County government — responsible for collection, administration, oversight, and rule-making related to the fee
Tallassee Volunteer Fire Fighters Association and Fire Company, Inc. — receives funds and must use them for fire protection and EMS, training, equipment, and related activities

Key Provisions
Imposes annual fire protection service fees: $50 on residences and $100 on commercial buildings within the Tallassee Fire District
Exempts seniors (65+) and qualifying low-income individuals under 65 from paying the fee, with annual applications and income verification required
Fees are collected like property taxes, deposited into a special county fire services fund, with 3% kept for collection costs; remaining funds distributed to Tallassee Volunteer Fire Fighters Association and Fire Company, Inc.
Allowable uses of funds include fire protection services, emergency medical services, training, supplies, and insurance; salaries, food, alcohol, and social activities are not allowed; records must be maintained
The City of Tallassee has regulatory control and may adjust the fee; improper expenditure triggers reimbursement to the city plus a 10% penalty on the misused funds
Upon dissolution or abandonment of the association, remaining funds/assets go to the City of Tallassee for fire protection
The act requires a district referendum and voter approval to become law; it becomes effective after governor approval

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Tallapoosa County