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SB356 INTRODUCED
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SB356
CX7IMWQ-1
By Senator Price (Constitutional Amendment)
RFD: Finance and Taxation General Fund
First Read: 10-Mar-26
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CX7IMWQ-1 03/09/2026 PMG (L)cr 2025-3750
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First Read: 10-Mar-26
SYNOPSIS:
This bill would propose an amendment to the
Constitution of Alabama of 2022, relating to Chambers
County, to levy a tax for fire protection purposes.
This bill would authorize the governing bodies
of municipalities, unincorporated towns, and certain
districts and authorities that use paid firefighters
for fire protection to opt out of the tax.
This bill would also provide for the
distribution of the proceeds of the tax.
A BILL
TO BE ENTITLED
AN ACT
To propose an amendment to the Constitution of Alabama
of 2022, relating to Chambers County, to levy a tax for fire
protection purposes; to authorize the governing bodies of
municipalities, unincorporated towns, districts, and
authorities where paid firefighters provide fire protection
services to opt out of the tax; and to provide for the
distribution of the tax proceeds.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following amendment to the Constitution
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Section 1. The following amendment to the Constitution
of Alabama of 2022, is proposed:
PROPOSED AMENDMENT
(a) In addition to any other taxes levied and collected
in Chambers County, there is levied, and shall be collected, a
two mill ad valorem fire protection tax on all real property
in Chambers County other than property described in subsection
(c).
(b) The net proceeds of the fire protection tax shall
be collected by the Chambers County Revenue Commissioner. The
revenue commissioner shall distribute the proceeds to each
association or other entity that exclusively provides
volunteer fire protection services in Chambers County, whether
existing or hereinafter created, proportionate to the area
served by the respective association or entity as determined
by the State Forestry Commission.
(c) Property owners who receive fire protection
services from a paid municipal or town fire department or from
a district or authority established pursuant to state or local
law to provide fire protection services which pays firefighter
personnel, in whole or in part, are exempt from the tax levied
under subsection (a) if: (i) the governing body of the
municipality or town providing the fire protection service
adopts or has adopted an ordinance opting out of the levy and
collection of the fire protection tax; or (ii) the board of
directors of the district or authority providing the fire
protection service adopts or has adopted a resolution opting
out of the levy and collection of the fire protection tax.
(d) The proceeds from the fire protection tax may be
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(d) The proceeds from the fire protection tax may be
expended for the acquisition of fire trucks, fire stations,
fire equipment, communications, fire training, fire vehicle
and station insurance, oil, gas, utilities, and vehicle or
station repair. Proceeds may not be expended to pay salaries,
administrative expenses, or other compensation.
(e) The Legislature, by local law, may provide for the
further implementation and administration of this amendment.
Upon ratification of this constitutional amendment, the
Code Commissioner shall number and place this amendment as
appropriate in the constitution omitting this instructional
paragraph and may make the following nonsubstantive revisions:
change capitalization, hierarchy, spelling, and punctuation
for purposes of style and uniformity; correct manifest
grammatical, clerical, and typographical errors; revise
internal or external citations and cross-references; harmonize
language; and translate effective dates.
END PROPOSED AMENDMENT
Section 2. An election upon the proposed amendment
shall be held at the statewide general election on November 3,
2026, in accordance with Sections 284, 284.01, and 285 of the
Constitution of Alabama of 2022, and the election laws of this
state. The appropriate election official shall assign a ballot
number for the proposed constitutional amendment on the
election ballot and shall set forth the following description
of the substance or subject matter of the proposed
constitutional amendment:
"Relating to Chambers County, proposing an amendment to
the Constitution of Alabama of 2022, to levy a property tax of
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the Constitution of Alabama of 2022, to levy a property tax of
two mills to support volunteer fire departments, and to exempt
areas of the county from the tax where a paid fire department
provides fire protection service and the governing body of the
municipality, town, district, or authority that provides said
fire protection service to that area opts out of the tax.
Proposed by Act ____."
This description shall be followed by the following
language:
"Yes( ) No( )."
Section 3. The proposed amendment shall become valid as
part of the Constitution of Alabama of 2022, when approved by
a majority of the qualified electors voting thereon.
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