HB521 Summary

• Levies annual fire protection service fees of $50 per residence and $100 per commercial business in the Tallassee Fire District within Tallapoosa County.

• Exempts persons age 65 or older exempted from property tax and individuals under 65 with annual adjusted gross income of $12,000 or less (with income verification required by July 1 annually).

• Distributes collected fees (minus 3% collection cost) to the Tallassee Volunteer Fire Fighters Association and Fire Company, Inc. for fire protection and emergency medical services, training, supplies, equipment, and liability insurance.

• Restricts fund expenditures on salaries, food, alcohol, and social activities; requires accurate records; imposes 10% penalty plus reimbursement for improper expenditure by the fire department.

• Becomes operative only upon approval by both Tallassee City Council and a majority of qualified electors in the Tallassee Fire District voting at a referendum held on the same day as the next countywide election.