Bedford, 031318 ALAGO, AGO 2018-22

• Case Date: March 13, 2018
• Court: Alabama

Honorable Roger H. Bedford, Jr. AGO 2018-22 No. 2018-022 Alabama Attorney General Opinion State of Alabama Office of the Attorney General March 13, 2018          Honorable Roger H. Bedford, Jr.          Attorney, Franklin County Revenue Commissioner          Post Office Box 370          Russellville, Alabama 35653          Revenue Commissioners - Fire Districts -Fire Protection Fee - Ad Valorem Taxes -Exemptions          Exemptions from the fire protection service fee authorized by section 45-30-140, et seq., of the Code of Alabama apply to residents 65 years of age and older who have incomes of $12,000 or less per year and for those residents who are permanently and totally disabled regardless of age.          Dear Mr. Bedford:          This opinion of the Attorney General is issued in response to your request.          QUESTION          Who is exempt from the fire protection service fee?          FACTS AND ANALYSIS          A local act applicable to Franklin County provides for, among other things related to volunteer fire departments, a fire protection service fee for each residence, dwelling, and business in the geographic boundaries of the fire district. This act is codified in section 45-14-140, et seq., of the Code of Alabama. Ala. Code §§ 45-30-140 to 45-30-140.12 (Supp. 2017). The fee may not exceed six dollars ($6) per month. Ala. Code § 45-30-140.04(c) (Supp. 2017). Your question only relates to section 45-30-140.06 which states as follows:

Any person who meets the requirements of Sections 40-9-19 and 40-9-21, Code of Alabama 1975, as last amended, for the over 65 disability special homestead exemption shall be exempt from paying the fire protection service fee.

Ala. Code § 45-30-140.06 (Supp. 2017) (emphasis added).          Specifically, you question whether individuals over the age of 65 qualify for a complete exemption from the fee, whether they only qualify if they are over the age of 65 and make less than $12,000 total income per person, or whether they only qualify if they are over the...