AGO 1996-086.

• Case Date: January 08, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-086. 1996-086January 8, 1996Honorable Seth Hammett Member, House of Representatives P. O. Box 1776 Andalusia, AL 36420 Volunteers - Volunteer Programs - Fire Departments - Counties Discussion of the status and distribution of fire protection funds provided for by Amendment No. 564.Dear Representative Hammett: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION 1 Can volunteer fire departments located in adjacent counties which provide coverage in Covington County receive a full share or a pro rata share of available funds based upon their coverage area? FACTS, LAW AND ANALYSIS Amendment No. 564 to the Constitution of Alabama 1901 provides for fire protection and a special fire protection property tax in Covington County. The pertinent portion of Amendment No. 564 reads: "(b) The County Commission of Covington County shall levy and collect a special property tax, in addition to all other taxes now or hereafter provided by law, of three mills on each one dollar's worth of taxable property as assessed for the state ad valorem taxation during the preceding year. The proceeds of the additional taxes levied by this amendment shall be used exclusively for fire, emergency medical, and rescue services. "(c) The Revenue Commissioner of Covington County shall assess the tax herein provided for, and shall collect the fire tax in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county fund. Within thirty days of payment into the special fund, the county commission shall allocate the funds among the eligible fire departments and rescue squads. The funds shall be divided equally among the eligible fire departments and rescue squads. "(d) An eligible fire department, for purposes of this amendment, means a fire department in Covington County that maintains an ISO-approved rating of at least Class 9, is certified under the Alabama Forestry Commission guidelines, and is a member in good standing of the Covington County Firefighters Association. An eligible rescue squad, for purposes of this amendment, means a rescue squad that is certified by the Alabama Association of Rescue Squads or Emergency Medical Services." The fundamental rule of statutory construction is to ascertain and give effect to the intent of the Legislature in enacting a statute. This intent should be gathered from the language of the statute whenever...