Ala. Code
Code of Alabama

Ala. Code § 45-26-141.02 (2026)

Definitions.

✓ official Alabama Legislature (ALISON) text, current July 2026
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As used in this part, the following words and phrases shall have the following meanings:

(1) ASSOCIATION. The Elmore County Firefighters Association.

(2) AUTHORIZING AMENDMENT. Amendment No. 567 of the Constitution of Alabama of 1901, as amended, proposed by Act No. 94-483 enacted at the 1994 Regular Session of the Legislature and ratified in the November 1994 General Election.

(3) CODE. The Code of Alabama 1975, as amended.

(4) COMMERCIAL BUILDING. Any building that contains one or more separate business enterprises that purchase and display a business license applicable to the business enterprise. In the case of a commercial building with more than one business located in a building, a separate fee shall be assessed on the building for each business located in the building, but in no case shall a fee be assessed more than one time on the same space.

(5) COMMISSION. The Elmore County Commission or other governing body of the county.

(6) COUNTY. Elmore County, Alabama.

(7) DEPARTMENT. Any volunteer fire department with which the Elmore County Firefighters Association may enter into agreements with respect to providing fire protection, fire prevention, and related services and facilities within the county.

(8) DISTRICT. A fire fighting district established by the Elmore County Firefighters Association.

(9) DWELLING. Any occupied or unoccupied building, structure, or other improvement to real property used or expected to be used as a dwelling for one or more persons, including specifically but not limited to the following:

a. Any building, structure, or improvement assessed for purposes of state and county ad valorem taxation as single family owner occupied residential property.

b. Any other residential building with each residential unit considered a separate dwelling.

c. Any mobile home, house trailer, or unit of manufactured housing.

(10) FIRE PROTECTION FEE. A fee for fire protection and emergency medical services levied by the commission pursuant to the authorizing amendment and this part.

(11) JUDGE OF PROBATE. The Judge of Probate of Elmore County.

(12) MUNICIPALITY. An incorporated city or town.

(13) OWNER. A person owning one or more dwellings or commercial buildings.

(14) REVENUE COMMISSIONER. The Revenue Commissioner of Elmore County.

(15) STATE. The State of Alabama.

(Act 95-393, p. 800, §3.)

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2024–2024 · leading case: Michael Johnson, in his Off. capacity as the Marshall Cnty. Revenue Comm'r v. Four-C Volunteer Fire Dep't & Georgia Mountain Volunteer Fire Dep't (Appeal from Marshall Circuit Court: CV-21-900188). (Ala. 2024).
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Michael Johnson, in his Off. capacity as the Marshall Cnty. Revenue Comm'r v. Four-C Volunteer Fire Dep't & Georgia Mountain Volunteer Fire Dep't (Appeal from Marshall Circuit Court: CV-21-900188). (Ala. 2024). “" § 45-26-141.02(4). Thus, there are county fire-protection-service-fee acts that contemplate structures or buildings that contain multiple business entities, and those acts existed well before the Act, but the Legislature chose not to follow the language contained in the acts…”
Ala. Code § 45-26-141.02(4): 1 case
Michael Johnson, in his Off. capacity as the Marshall Cnty. Revenue Comm'r v. Four-C Volunteer Fire Dep't & Georgia Mountain Volunteer Fire Dep't (Appeal from Marshall Circuit Court: CV-21-900188). (Ala. 2024). “" § 45-26-141.02(4). Thus, there are county fire-protection-service-fee acts that contemplate structures or buildings that contain multiple business entities, and those acts existed well before the Act, but the Legislature chose not to follow the language contained in the acts…”
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