AL SB468

Little Texas Volunteer Fire Department in Macon County may assess and collect a service charge on all property served by the department for fire protection services.

Service charge cannot exceed 7.5 percent of total ad valorem taxes due annually and must be used solely for equipment, expenses, and operation of the fire department with no portion used for salaries, entertainment, or food.

Macon County Revenue Commissioner shall assess and collect the service charge annually at the same time as ad valorem taxes using the same collection method as municipal assessments.

Service charge provisions become effective only upon approval by a majority of registered voters in the Little Texas Volunteer Fire Department district voting in a referendum at the November 2014 general election.