Alabama SB359 proposes a constitutional amendment to allow Chambers County to levy a two-mill ad valorem fire protection tax, with opt-out options.
Alabama SB359 proposes an amendment to the Constitution of Alabama of 2022, allowing Chambers County to levy a two-mill ad valorem fire protection tax. This tax would support volunteer fire departments, with exemptions for areas served by paid firefighters where the governing body opts out. The tax proceeds would fund fire trucks, equipment, training, and other related expenses, but not salaries or administrative costs. The amendment requires a majority vote in a statewide general election to become effective.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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