Darden, 080774 MSAGO, 1974-0010

• Case Date: August 07, 1974
• Court: Mississippi

Honorable Leslie Darden No. 1974-0010 Mississippi Attorney General Opinions August 7, 1974          Honorable Leslie Darden          Attorney for Board of Supervisors          New Albany, Mississippi 38652          Dear Mr. Darden:          Attorney General Summer has received your letter of request and has assigned it to the undersigned for research and reply. In that letter you ask:

‘In 1972, a charter under Title 21, Code of 1942, was granted a non-profit corporation entitled ‘Myrtle Volunteer Fire Department’. Myrtle, Mississippi is a municipal corporation of Union County. ‘The basic purpose of the corporation, according to its charter, is ‘to establish, equip and maintain a firefighting department for the town of Myrtle, Mississippi’. ‘The organization has now filed a proposal as ‘Myrtle Area Volunteer Fire Department’ requesting funds under Section 83–1–39, Code of 1972 for equipment and expenses, the proposal showing coverage of an area both in and outside of the limits of the municipality of Myrtle. ‘Is this organization such a county volunteer fire department as may receive funds under the 1973 act?’

         The law in regard to financial assistance for fire departments needs to be studied in order to answer your question. I would refer you to several different sections of law.          Under Section 21–25–3, Mississippi Code of 1972, municipalities have the power, among other things, ‘to provide for the prevention and extinguishment of fires'. Municipal fire departments are authorized thereby and by Section 21–25–5, Mississippi Code of 1972, to answer calls outside a municipality.          Under Section 83–1–37, Mississippi Code of 1972, municipalities are granted assistance from the gross premium tax on fire insurance. This fund is to be apportioned to the incorporated municipalities annually and ‘shall be used and expended solely for purposes connected with the improvement of the fire departments of such municipalities'. Under these statutes, evidently, many municipalities have purchased fire fighting equipment to be used by private members of society banded together in volunteer fire departments, either incorporated or unincorporated, to accomplish the purpose of preventing and extinguishing fires.          As I understand your letter, the incorporatedMyrtle Fire Dept. is not a department of municipal government but a group of private volunteers who out of public spirit are providing this service for themselves and their neighbors. As a...