AL SB263

Levies a one mill ad valorem tax on all real property in the unincorporated areas of Mobile County included in county commission district one, with net proceeds distributed to qualified volunteer fire departments.

Qualifies volunteer fire departments that are certified as nonprofit organizations by the State Forestry Commission and maintain a Class 9 Insurance Service Office (I.S.O.) rating or higher.

Non-qualified departments may become qualified by: obtaining State Forestry Commission certification within one year, achieving a Class 9 I.S.O. rating or better within two years, and incorporating as nonprofit organizations within one year of the act's effective date.

Restricts fund use to fire trucks, fire stations, equipment, communications, training, insurance, utilities, hydrants, oil, gas, and repairs; prohibits use for salaries, food and drinks, or fundraising projects.

Becomes effective only upon ratification of a local constitutional amendment authorizing the Legislature to levy the additional ad valorem tax in Mobile County's unincorporated areas.