Volunteer Fire Departments

Opinion # 99-085
Discussion of the exemption from payment of utility taxes for volunteer fire departments.

Opinion #2000-194
The Center Point Fire District is authorized to make a donation of funds to the spouse of a firefighter killed in the line of duty if the board of directors determines it is within its corporate powers to make the expenditure.

Opinion # 2001-059
Discussion of the control over funds of a volunteer fire department.

Opinion # 2001-281
Discussion of appropriate uses of various funds earmarked for volunteer fire departments from local tax, county general fund, and/or fundraising.

Opinion # 2002-261
Discussion providing that Section 40-9-13(a) of the Code of Alabama does not require that property or services offered by a county or municipal government for sale or rent to the public be provided free to volunteer fire departments and other organizations described in the statute.

Opinion # 2004-044
Discussion providing that a volunteer fire department is exempt from building inspection fees levied by the county.

Opinion # 2005-046
Discussion providing that a municipality may contract with a volunteer fire department to provide services to the community, and discussion of several aspects of such contracts.


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