SB384 Alabama 2016 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tom Whatley
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: SB384 creates a local fire protection fee in the Tallassee Fire District to fund volunteer fire protection and emergency medical services, with exemptions and a required voter referendum.
What This Bill Does
It imposes an annual fee of $50 for residences and $100 for commercial buildings within the Tallassee Fire District. Some people can qualify for exemptions based on age or income, and exemptions must be applied for annually. The collected funds go to a dedicated fire services fund and are distributed to the Tallassee Volunteer Fire Fighters Association and Fire Company, Inc. for fire protection and EMS activities, including training and equipment, with oversight and penalties for improper use. The act only takes effect if approved by the Tallassee City Council and a majority of local voters in a referendum.

Who It Affects
Residential and commercial property owners within the Tallassee Fire District who would pay the annual fire protection service fees ($50 for homes, $100 for commercial buildings).
Residents eligible for exemptions (65+ who qualify for property tax exemption, or under-65 residents with income at or below $12,000 who qualify for an exemption) and the process to obtain those exemptions (including annual renewal).

Key Provisions
A $50 yearly fire protection service fee on each residence and a $100 yearly fee on each commercial building within the Tallassee Fire District.
Exemption rules: 65+ residents eligible for property tax exemptions are exempt from the fee; under-65 residents with AGI of $12,000 or less may apply for an exemption annually with proof of income; false information can result in losing the exemption.
Fees are collected like ad valorem taxes, with 3% kept by the county for collection; net funds are distributed to the Tallassee Volunteer Fire Fighters Association and Fire Company, Inc., within 30 days minus collection costs.
Funds may be used for fire protection and emergency medical services, including training, supplies, equipment, and insurance; salaries, food, alcohol, or social activities cannot be paid with these funds; the association must keep records of expenditures.
City of Tallassee oversight: the city may regulate and adjust the fee; improper spending must be reimbursed to the city plus a 10% penalty; funds remain for fire protection after dissolution or abandonment of the association, with remaining assets transferred to the City of Tallassee.
Effectiveness hinges on approval by the Tallassee City Council and a majority vote by electors in the Tallassee Fire District via referendum; if approved, the act takes effect immediately 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