SB368 Alabama 2017 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tom Whatley
Republican
Session: Regular Session 2017
Title: Tallapoosa Co., Union Volunteer Fire and Rescue District, fire protection service fees, levy, expenditure for fire protection and local volunteer fire dept., referendum
Summary: A local fire-protection fee in Union Volunteer Fire and Rescue District to fund volunteer fire and EMS services, if approved by voters in a referendum.
What This Bill Does
It creates annual fees: $75 for each residence and $150 for each commercial building within the Union Volunteer Fire and Rescue District. The money goes to Union Volunteer Fire and Rescue, Inc. to fund fire protection and emergency medical services, with the county collecting the fee and taking a 3% fee for collection. Exemptions exist for seniors (65+) with property tax exemptions and for low-income residents (under 65 with income ≤ $12,000) who can apply annually for an exemption with proof. The funds must be used for fire and EMS activities, kept with proper records, and may not be spent on salaries, food, alcohol, or social activities; mis expenditure triggers reimbursement and a 10% penalty. If the district dissolves, remaining funds go to Tallapoosa County for fire protection. The act only takes effect if a majority of electors in the district approve it in a referendum, and it becomes law after the governor signs it.

Who It Affects
Residents and commercial building owners in the Union Volunteer Fire and Rescue District who would pay the annual fire protection service fees (with exemptions described).
Union Volunteer Fire and Rescue, Inc. as the recipient and administrator of the funds, and Tallapoosa County for collection, oversight, and enforcement.

Key Provisions
Imposes $75/year fee on residences and $150/year fee on commercial buildings within the Union Volunteer Fire and Rescue District.
Exemption rules: seniors 65+ with property tax exemptions are exempt; under-65 individuals with income ≤ $12,000 can apply for a primary-residence exemption annually with proof; false information can revoke exemptions.
Funds collected go to a special county fire services fund; 3% retained by the county for collection; remainder distributed to Union Volunteer Fire and Rescue, Inc.
Expenditures limited to fire protection, EMS, training, supplies, fuel, equipment, and certain insurance; not salaries, food, alcohol, or social activities; proper records required.
If funds are misexpended, the county can require reimbursement and impose a 10% penalty on the amount of funds improperly expended.
Upon dissolution, remaining funds/assets go to Tallapoosa County for fire protection use.
Operation of the act depends on a favorable referendum; the act 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