AL SB508

Levies annual fire protection service fees of $50 per residence and $100 per commercial business in Russell County outside Phenix City limits to fund volunteer fire departments and emergency medical services.

Exempts persons age 65 or older who are property tax exempt, and persons under 65 with annual adjusted gross income of $12,000 or less (principal residence only).

Distributes collected fees with 32.5 percent divided equally among eligible volunteer fire departments and 67.5 percent distributed based on number of residences and commercial buildings in each fire district.

Restricts fund use to fire protection services, emergency medical services, training, supplies, equipment, and liability insurance; prohibits salaries, food, and social activities.

Requires referendum approval by majority of qualified Russell County electors (excluding Phenix City residents) held on same day as next countywide election before act becomes operative.