HB802 Summary

• Authorizes Wilcox County Commission to levy an additional ad valorem tax of 2.5 mills per dollar of assessed value annually beginning October 1, 2009, with proceeds distributed for fire protection.

• Requires county commission to pay collected funds within 90 days to the Wilcox County Association of Volunteer Fire Departments, which divides funds equally among eligible volunteer fire departments and the Alabama Forestry Department monthly.

• Restricts fund use to fire protection services including training, supplies, buildings, capital improvements, and equipment; prohibits expenditure for recreational activities, salaries, or fundraising.

• Requires volunteer fire departments to file annual accounting forms by September 1 detailing fund expenditures and any unspent obligations; departments must be certified by Alabama Forestry Commission and in good standing with the county association.

• Tax increase is subject to approval by majority vote of qualified county electors at the next general, primary, constitutional, or special election; act becomes effective the first day of the third month following passage.